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petitioner admitted that she had neither confirmed with her then
husband that a joint return was filed for the 1997 taxable year,
nor witnessed or signed such a return. Finally, petitioner
testified that she would have been unable to file separately for
1997 because Mr. Conner had withheld income tax documents from
her. Again, as previously discussed, we believe that petitioner
was either in possession or could have easily acquired the
necessary documents to file a separate return for 1997.
Moreover, we believe Mr. Conner’s testimony that he neither kept
the aforementioned documents from petitioner nor agreed to file a
joint return “on their behalf” for taxable year 1997.
Petitioner’s failure to file a Federal tax return for 1997
was not due to reasonable cause. Petitioner failed to
exercise ordinary care in assuring that a joint return was filed
and willfully neglected to file a separate return in the
alternative.
Petitioner’s 1997 Federal income tax return was due on April
15, 1998. Petitioner never filed a return and failed to show
that she exercised ordinary care and prudence in this case.
Accordingly, petitioner is liable for the addition to tax under
section 6651(a)(1). Respondent is sustained on this issue.
b. Section 6654(a)
Respondent also determined that petitioner is liable for an
addition to tax for the underpayment of estimated tax pursuant to
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