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timely filed employment tax returns for 2002-04; (4) signed and
filed annual reports with the State of Florida for his Florida
corporation; and (5) received wages from JRC of $160,000 per year
for his work in 2002, 2003, and 2004.
Petitioner testified that he had not prepared his or any
taxpayers’ returns in more than 30 years and that he had others
at JRC and RSC prepare them. Petitioner does not explain why
someone at JRC or RSC did not prepare his 2001 return. Hester
prepared petitioner’s 2000 return and apparently was available to
prepare and timely file petitioner’s 2001 return.
Petitioner contends that United States v. Isaac, 68 AFTR 2d
91-5094, 91-2 USTC par. 50,314 (E.D. Ky. 1991), affd. without
published opinion 968 F.2d 1216 (6th Cir. 1992), “is virtually on
‘all fours’ with Petitioner’s situation” and thus controls here.
We disagree. In Issac, the District Court found that the
taxpayer could not function during the 3 years for which the
Commissioner contended he should have filed his income tax
returns. Petitioner continued to function during the time at
issue here. We conclude that petitioner lacked reasonable cause
for his failure to file a return for 2001.
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Last modified: May 25, 2011