- 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 toPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011