James Curtis Barrett - Page 14

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          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               
               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               
               Section 6651(a)(2) imposes an addition to tax for failure to           

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