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Cabirac v. Commissioner, 120 T.C. 163, 169 (2003) (and cases
cited thereat).3 As the Court of Appeals for the Seventh Circuit
has noted: “it is not enough for a form to contain some income
information; there must also be an honest and reasonable intent
to supply the information required by the tax code.” United
States v. Moore, 627 F.2d 830, 835 (7th Cir. 1980). Furthermore,
pursuant to the deemed admissions, supra, petitioner did not file
a Federal income tax return for either the 2000 or 2001 taxable
year. Petitioner has not presented any evidence that his failure
to file was due to reasonable cause. The Court concludes that
respondent has satisfied his burden of proving that no genuine
issue of material fact exists as to respondent’s addition to tax
determinations, and respondent is entitled to judgment as a
matter of law. Therefore, the Court sustains the imposition of
additions to tax pursuant to section 6651(a)(1).
3The Court of Appeals for the Ninth Circuit recognizes a
limited exception to this rule, see United States v. Long, 618
F.2d 74 (9th Cir. 1980), a minority view. Absent a stipulation
to the contrary, appeal in the instant case would appear to be to
the Court of Appeals for either the First or Fourth Circuit. See
supra note 2. Neither of these courts has expressed a position.
We therefore adhere to our view and that of the majority. See
Cabirac v. Commissioner, 120 T.C. 163 (2003); see also Golsen v.
Commissioner, 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir.
1971).
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