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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.
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