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the contrary at trial. The entire trial was focused on
petitioner’s contention that the taxpayer was not Omnitec
Missouri but was Omnitec Nevada. The Court, on this record,
sustains respondent in determining the taxpayer to be Omnitec
Missouri, petitioner herein, and in determining the income and
expenses as set forth in the notice of deficiency.
Respondent determined that petitioner was liable for the
failure to file timely Federal income tax returns for the 2 years
at issue under section 6651(a)(1). As noted earlier, Omnitec
Missouri did not file Federal income tax returns for the fiscal
years at issue. Under section 7491(c), the Secretary has the
burden of production in any court proceeding with respect to the
liability of the taxpayer for any penalty or addition to tax.
Since it has been shown that petitioner did not file returns for
the years at issue, that burden of production has been satisfied.
Moreover, the record does not support a finding that the failure
to file was due to reasonable cause and not due to willful
neglect. Consequently, the late filing addition to tax under
section 6651(a)(1) is sustained. Respondent also determined the
addition to tax under section 6651(a)(2) for the failure to pay
the amount shown as tax on the return. At trial, respondent
conceded that adjustment. As a result of that concession, the
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