Larry N. Milby - Page 6

                                        - 6 -                                         
          record, we further find that petitioner has failed to carry his             
          burden of showing that his failure to file a tax return for each            
          of those years was due to reasonable cause and not due to willful           
          neglect.  On the record before us, we find that petitioner has              
          failed to establish that he is not liable for each of the years             
          at issue for an addition to tax under section 6651(a)(1).2                  
               With respect to respondent’s respective determinations for             
          the years at issue of additions to tax under section 6654(a),               
          respondent points out that in the petition petitioner did not               
          assign any error to those determinations.  According to respon-             
          dent, pursuant to Rule 34(b)(4), each issue not addressed in the            
          petition by a clear and concise assignment of error, including              
          additions to tax and penalties, is deemed to have been conceded.            
          We agree with respondent.  See Funk v. Commissioner, 123 T.C.               
          213, 215 (2004); Swain v. Commissioner, 118 T.C. 358, 363 (2002).           
          In the petition, petitioner failed to assign error to the addi-             
          tions to tax under section 6654(a) that respondent determined in            
          the respective notices for the years at issue.  On the record               
          before us, we find that petitioner is deemed to have conceded               
          such additions to tax.  Petitioner failed to place at issue in              


               2The calculation of the amount of the addition to tax under            
          sec. 6651(a)(1) for each of the years at issue for which we have            
          held petitioner is liable is not subject to sec. 6651(c)(1).                
          That is because respondent conceded the addition to tax under               
          sec. 6651(a)(2) that respondent determined for each of those                
          years.                                                                      





Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011