4 contractor. Respondent requested that Compliance amend its payroll taxes for 2001 and issue petitioner a Form W-2, Wage and Tax Statement. Petitioner did not file a Federal income tax return for taxable year 2001. Accordingly, respondent prepared a substitute return. Discussion Although petitioner does not contest his 2001 Federal income tax liability stemming from the wages he received from Compliance and unreported interest income, he challenges the section 6651(a)(1) and 6654(a) additions to tax imposed by respondent. Petitioner claims that he could not file his 2001 return because he was awaiting respondent’s determination of his employment status, and thereafter, because Compliance failed to issue him a Form W-2 for that year. Section 6651(a)(1) Addition to Tax Section 6651(a)(1) imposes an addition to tax for failure to file a return by its due date. The addition to tax equals 5 percent for each month or fraction thereof that the return is late, not to exceed 25 percent. Sec. 6651(a)(1). Respondent bears the burden of production with respect to the section 6651(a)(1) addition to tax. See sec. 7491(c); see also, e.g., Swain v. Commissioner, 118 T.C. 358, 363 (2002); Higbee v.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011