Edward C. Rosa - Page 7

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          Respondent has met his burden of production under section 7491(c)           
          with respect to imposing the addition to tax under section                  
               It is then petitioner’s burden to prove that he had                    
          reasonable cause and lacked willful neglect in not filing his               
          return timely.  See United States v. Boyle, 469 U.S. 241, 245               
          (1985); Higbee v. Commissioner, supra; sec. 301.6651-1(a)(2),               
          Proced. & Admin. Regs.  Because petitioner failed to offer any              
          evidence of reasonable cause and lack of willful neglect for his            
          failure to file timely, respondent’s determination that he is               
          liable for the addition to tax under section 6651(a)(1) is                  
               Respondent’s determinations in the notice of deficiency are            
          in all respects sustained.                                                  
               Reviewed and adopted as the report of the Small Tax Case               

                                                  Decision will be                    
                                             entered for respondent.                  

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Last modified: May 25, 2011