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material respects. Under the circumstances presented here, we
are not required to, and generally do not, rely on petitioners’
testimony. See Lerch v. Commissioner, 877 F.2d at 631-632;
Geiger v. Commissioner, 440 F.2d at 689-690; Tokarski v.
Commissioner, 87 T.C. at 77.
Petitioners did not call any medical professionals as
witnesses to testify about Mr. Arnold’s health. We infer that
such testimony would not have been favorable to petitioners. See
Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165
(1946), affd. 162 F.2d 513 (10th Cir. 1947).
During the same period Mr. Arnold was supposedly too ill to
timely file petitioners’ 2003 return, Mr. Arnold worked as a
return preparer, went to his office, and oversaw the preparation
of tax returns. Additionally, during the same period of Mr.
Arnold’s alleged illness or incapacity, petitioners timely filed
their 2002 return. Furthermore, there is no credible evidence
that Mrs. Arnold could not have timely filed petitioners’ 2003
return (or a separate return for herself for 2003).
Having had the opportunity to observe petitioners, we find
their claim not credible. Petitioners’ failure to file was not
due to reasonable cause; it was due to willful neglect.
Accordingly, we sustain respondent’s determination that
petitioners are liable for the addition to tax pursuant to
section 6651(a)(1) for 2003.
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