Shannon D. Mullins - Page 13

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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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