- 7 - come forward with evidence sufficient to persuade the Court that respondent’s determination is incorrect. Id. 2. Petitioner Is Liable for Section 6651(a)(1) Additions to Tax 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 petitioner can establish that such failure is due to reasonable cause and not due to willful neglect. Respondent submitted and the Court received into evidence Forms 4340, Certificates of Assessments, Payments, and Other Specified Matters (respondent’s Forms 4340), applicable to petitioner for the years in issue. Respondent’s Forms 4340 indicate that petitioner did not file income tax returns for the years in issue, which petitioner confirmed in her testimony at trial. We find that respondent has met his burden of production. To show reasonable cause, petitioner must show that she “exercised ordinary business care and prudence and was nevertheless unable to file the return within the prescribed time”. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs. For illness or incapacity to constitute reasonable cause, petitioner must show that she was incapacitated to such a degree that she could not file her returns. Williams v. Commissioner, 16 T.C. 893, 905-906 (1951); see, e.g., Joseph v. Commissioner, T.C.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011