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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
6651(a)(1).
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
sustained.
Respondent’s determinations in the notice of deficiency are
in all respects sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be
entered for respondent.
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Last modified: May 25, 2011