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Mr. McKinney’s failure to meet petitioner’s expectations
with respect to preparing and filing petitioner’s tax return does
not excuse petitioner’s failure to file his own tax return.
Because petitioner has failed to offer satisfactory evidence
of reasonable cause and lack of willful neglect for his failure
to file, respondent’s determination that he is liable for the
addition to tax under section 6651(a)(1) is sustained.
B. Section 6651(a)(2): Failure To Pay Amount Shown as Tax
Respondent has met his burden of production under section
7491(c) with respect to imposing the addition to tax under
section 6651(a)(2) because the record clearly reflects that
petitioner did not pay the amount shown as due on a tax return.6
As with petitioner’s failure to file, discussed above,
petitioner’s reliance on Mr. McKinney does not excuse
petitioner’s failure to pay the tax due for 2001.
Petitioner failed to offer sufficient evidence of reasonable
cause and lack of willful neglect for his failure to pay the tax
due for 2001. Accordingly, respondent’s determination that
petitioner is liable for the addition to tax under section
6651(a)(2) is sustained.
6 Under sec. 6651(g)(2), the substitute for return is to be
treated as a return filed by petitioner for purposes of
determining the amount of the addition to tax under sec.
6651(a)(2).
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Last modified: November 10, 2007