John Joe Wilson - Page 10

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          to produce evidence that it is appropriate to impose a relevant             
          penalty, addition to tax, or additional amount.  Sec. 7491(c);              
          Higbee v. Commissioner, 116 T.C. 438, 446 (2001).  The                      
          Commissioner, however, does not have the obligation to introduce            
          evidence regarding reasonable cause.  Id. at 446-447.  In the               
          instant case it is not disputed that petitioner did not file his            
          2003 tax return until May 12, 2004.  Petitioner simply failed to            
          follow up with his return preparer to verify that his return had            
          been timely filed.  Petitioner’s mere reliance on his return                
          preparer to timely file his return is not reasonable cause.                 
          United States v. Boyle, supra at 252.  Accordingly, we hold                 
          petitioner is liable for the addition to tax pursuant to section            
          6651(a)(1).                                                                 
               To reflect the foregoing,                                              

                                       Decision will be entered                       
                                                                                     
                                       for respondent.                                


















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