-12- disprove respondent’s determination of unreported income,8 we sustain the determination. 3. Addition to Tax Under Section 6651(a)(1) Section 6651(a)(1) imposes an addition to tax for failure to file a return when due “unless it is shown that such failure is due to reasonable cause and not due to willful neglect”. The addition equals 5 percent for each month that the return is late, not to exceed 25 percent in total. The Commissioner has the burden of production with respect to the liability of an individual for an addition to tax under section 6651(a)(1). See sec. 7491(c); see also Rule 142(a)(1) (the Commissioner bears the burden of proof as to his allegation in the answer concerning the increase in the section 6651(a)(1) addition to tax).9 The burden of showing reasonable cause under section 6651(a) remains on petitioner. See Higbee v. Commissioner, 116 T.C. 438, 446-448 (2001). “Reasonable cause” requires petitioner to demonstrate 8 Petitioner had an opportunity to show error in respondent’s determination of unreported income but failed to take advantage of that opportunity. Instead, petitioner opts to rely on allegations similar to those that we have previously rejected as frivolous. We see no need to address petitioner’s allegations with any further discussion. See Sawukaytis v. Commissioner, T.C. Memo. 2002-156, affd. 102 Fed. Appx. 29 (6th Cir. 2004); Heisey v. Commissioner, T.C. Memo. 2002-41, affd. 59 Fed. Appx. 233 (9th Cir. 2003); Hart v. Commissioner, T.C. Memo. 2001-306. 9 Petitioner believes that respondent’s concession in the answer of the sec. 6651(a)(2) addition to tax invalidates the notice of deficiency. We disagree.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011