- 13 -
calculate petitioner’s taxable retirement benefits and generate
the appropriate Forms 1099-R. Her testimony was corroborated by
the retirement plan’s records, which also reflect accurate use of
the safe-harbor method and which correspond to the taxable
distributions reported on the Forms 1099-R. Respondent’s
determination with respect to this issue is sustained.
Additions to Tax Under Section 6651(a)(1) for 1994, 1996, 1997,
and 1998
If a Federal income tax return is not timely filed, an
addition to tax will be assessed “unless it is shown that such
failure is due to reasonable cause and not due to willful
neglect”. Sec. 6651(a)(1). The Commissioner has the burden of
production with respect to the liability of any individual for an
addition to tax under section 6651(a)(1). Sec. 7491(c). The
burden of showing reasonable cause under section 6651(a) remains
on petitioner. Higbee v. Commissioner, 116 T.C. 438, 446-448
(2001).
Respondent has met his burden of production. Petitioner
failed to file a tax return for 1994 and filed late tax returns
for 1996, 1997, and 1998. Petitioner introduced no evidence
establishing reasonable cause. Respondent’s determination on
this issue is sustained.
Additions to Tax Under Section 6651(a)(2) for 1996, 1997, and
1998
Section 6651(a)(2) imposes an addition to tax for failure to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011