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the IRS in his protest letters. Finally, petitioner asserts
that, based on his research of the Code, no tax statute applies
to him.
Section 6651(a) imposes an addition to tax for failure to
file a return in the amount of 5 percent of the tax liability
required to be shown on the return for each month during which
such failure continues, but not exceeding 25 percent in the
aggregate, unless it is shown that such failure is due to
reasonable cause and not due to willful neglect. See sec.
6651(a)(1); United States v. Boyle, 469 U.S. 241, 245 (1985);
United States v. Nordbrock, 38 F.3d 440, 440 (9th Cir. 1994);
Harris v. Commissioner, T.C. Memo. 1998-332.
Respondent has met his burden of production under section
7491(c) because petitioner admits, and the record clearly
establishes, that petitioner failed to file his 1996 and 1999
income tax returns. Consequently, petitioner is obligated to
prove that he is not liable for the addition to tax under section
6651(a)(1). Because petitioner introduced no evidence of any
legitimate reason for his failure to file timely returns, we
sustain respondent’s determination that petitioner is liable for
the section 6651(a)(1) additions to tax for 1996 and 1999.
III. Section 6654 Addition to Tax
Section 6654(a) imposes an addition to tax in the case of
any underpayment of estimated tax by an individual. Section
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