Terry Fred Burnham - Page 11

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          petitioner to provide sufficient information as to the facts                
          surrounding the distribution from Jackson.  Petitioner did not              
          provide information, nor did he authorize Jackson to provide such           
          information to respondent.  In this connection, the copy of the             
          policy from Jackson provided some relevant information.  However,           
          given the complex rules relating to the taxation of annuities               
          under section 72, the Court required facts surrounding the                  
          distribution, which were not forthcoming.  Respondent’s                     
          determination is sustained on this issue.                                   
          Addition to Tax Under Section 6651(a)(1)                                    
               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).  A delay is due to reasonable cause             
          if “the taxpayer 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.;           
          see also United States v. Boyle, 469 U.S. 241, 243 (1985).  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).                                 







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