Thomas Edwards - Page 14




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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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