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It is petitioner’s burden to prove that he had reasonable
cause and lacked willful neglect in not filing his return timely.
See United States v. Boyle, 469 U.S. 241, 245 (1985); Higbee v.
Commissioner, supra; sec. 301.6651-1(a)(1), Proced. & Admin.
Regs. Because petitioner failed to offer any evidence of
reasonable cause and lack of willful neglect for his failure to
file timely, respondent’s determination that petitioner is liable
for the addition to tax under section 6651(a)(1) is sustained.
Addition to Tax Under Section 6651(a)(2)
Under section 6651(g)(2) the return made by respondent under
section 6020(b) is to be treated as a return filed by petitioner
for purposes of determining the amount of the addition to tax
under section 6651(a)(2). Because petitioner failed to offer any
evidence of reasonable cause and lack of willful neglect for his
failure to pay timely, respondent’s determination that he is
liable for the addition to tax under section 6651(a)(1) is
sustained.
Addition to Tax Under Section 6654
The section 6654 addition to tax applies in a mathematical
fashion unless it is shown that any of certain statutory
exceptions apply. See Grosshandler v. Commissioner, 75 T.C. 1,
20-21 (1980); Goers v. Commissioner, T.C. Memo. 1999-354.
Petitioner has not shown that any exceptions apply. Accordingly,
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Last modified: May 25, 2011