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income tax return for the year. Respondent has met his burden of
production under section 7491(c) with respect to imposing the
addition to tax under section 6651(a)(1). See Downey v.
Commissioner, T.C. Memo. 2005-215.
Petitioner testified that “I filed my return. I filed it
by regular mail so I don’t have any evidence that I filed it.”
The Court is not required to accept the unverified and
undocumented testimony of petitioner. See Hradesky v.
Commissioner, 65 T.C. 87, 90 (1975), affd. 540 F.2d 821 (5th Cir.
1976); see also Christensen v. Commissioner, 786 F.2d 1382, 1383-
1384 (9th Cir. 1986), affg. in part and revg. in part T.C. Memo.
1984-197. The Court finds that petitioner did not timely file
his return.
Petitioner has the burden of proving 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 at 447; 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.
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