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evidence regarding reasonable cause or substantial authority.
Higbee v. Commissioner, supra at 446-447.
A. Section 6651(a)(1)
Section 6651(a)(1) imposes an addition to tax for failure to
file a return on the date prescribed (determined with regard to
any extension of time for filing), unless the taxpayer can
establish that such failure is due to reasonable cause and not
due to willful neglect.
Petitioner stipulated that he filed his Forms 1040 for 1999,
2000, and 2001 on February 8, 2004. Individuals are required to
file a Federal income tax return on or before April 15, following
the close of the calendar year. Sec. 6072(a). Even assuming
arguendo that the Forms 1040 are valid returns for purposes of
section 6651(a)(1), see infra, petitioner’s Forms 1040 for 1999,
2000, and 2001 are late by more than 3 years and 9 months, 2
years and 9 months, and 1 year and 9 months, respectively.
Accordingly, respondent has met his burden of production on this
issue.
Petitioner offered no credible evidence to show that the
failure to file on the date prescribed was due to reasonable
cause and not due to willful neglect. Accordingly, we sustain
respondent’s determinations that petitioner is liable for the
additions to tax pursuant to section 6651(a)(1) for 1999, 2000,
and 2001.
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