- 6 - 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.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011