- 9 -
petitioner of April 27, 2004. Respondent, therefore, sustained
the burden of establishing that the return was not filed timely.
Petitioner has the burden of proving that his failure to file
timely was due to reasonable cause and not due to willful
neglect. Sec. 6651(a)(1); Higbee v. Commissioner, 116 T.C. 438,
446-447 (2001). Petitioner presented no evidence on the issue.
The Court sustains respondent on this issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011