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Respondent has satisfied his burden of production with
respect to the addition to tax under section 6651(a)(1) by means
of documents and testimony showing that petitioner failed to file
a 2002 Federal tax return. In addition, respondent caused to be
prepared, for petitioner’s 2002 tax year, a substitute return
under the criteria of section 6020(b). See Cabirac v.
Commissioner, 120 T.C. 163, 170-173 (2003). Accordingly,
respondent has met his burden of producing evidence that would
support an addition for failure to pay the tax due for that year
under section 6651(a)(2). Petitioner presented no evidence
showing that his failure to file or pay was due to reasonable
cause and not due to willful neglect. As already mentioned,
petitioner has advanced several specious arguments as to why he
should not have to file or pay tax. None of his arguments
suffice to show that he had “reasonable cause” for his failure to
file or pay. Accordingly, we hold that petitioner is liable for
the additions to tax for failure to file and failure to pay under
section 6651(a)(1) and (2), respectively.
Next, we consider whether petitioner is liable for the
addition to tax under section 6654(a) for failure to make
estimated payments. The required annual payment of estimated
tax, as it relates to this case, equals 90 percent of
petitioner’s tax for 2002. Sec. 6654(d)(1)(B)(i). Petitioner’s
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Last modified: May 25, 2011