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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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Last modified: May 25, 2011