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failure to file is for not more than 1 month, with an additional
5 percent for each additional month or fraction thereof during
which a return is not filed, not to exceed 25 percent in the
aggregate. Sec. 6651(a)(1). An addition to tax under section
6651(a)(1) is inapplicable, however, if the taxpayer’s failure to
file the return was due to reasonable cause and not due to
willful neglect. Id.
Respondent has introduced evidence sufficient to establish
the appropriateness of imposing additions to tax under section
6651(a)(1), and petitioner has the burden of proving that
respondent’s determination is incorrect. See Higbee v.
Commissioner, 116 T.C. 438, 446-447 (2001).
Petitioner’s 2001 return was prepared by a professional tax
return preparer on August 5, 2002, and signed by petitioner on
August 10, 2002. Petitioner admits that he did not file an
extension of time for filing a return. Petitioner did not argue
that his failure to file a timely return was due to reasonable
cause, only that he filed it earlier than the date that
respondent received it. Petitioner testified that he mailed the
return on or around August 10, 2002, and could not explain why
respondent did not receive it until November 2, 2002.
Petitioner failed to introduce any credible evidence that he
mailed his 2001 return on or around August 10, 2002, and we are
not required to accept petitioner’s uncorroborated testimony.
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Last modified: May 25, 2011