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records, and cooperated with the Secretary’s reasonable requests
for documents, witnesses, and meetings.
In this case, petitioner did not argue that section 7491(a)
operates to shift the burden of proof regarding the unreported
income adjustments to respondent, and he did not introduce any
evidence that he satisfied the requirements of section 7491(a).
In fact, petitioner did not attend the trial, and he did not
attempt, through his counsel, to introduce any evidence at all.
We conclude, therefore, that petitioner has the burden of proof
regarding the unreported income items and that he failed to carry
his burden. Respondent’s unreported income adjustments are
sustained.
II. Addition to Tax Under Section 6651(a)(1)
Section 6651(a)(1) authorizes the imposition of an addition
to tax for failure to file a timely return, unless it is shown
that such a failure is due to reasonable cause and not due to
willful neglect. See sec. 6651(a)(1); United States v. Boyle,
469 U.S. 241, 245 (1985); United States v. Nordbrock, 38 F.3d
440, 444 (9th Cir. 1994); Harris v. Commissioner, T.C. Memo.
1998-332. A failure to file a timely Federal income tax return
is due to reasonable cause if the taxpayer exercised ordinary
business care and prudence but nevertheless was unable to file
the return within the prescribed time. See sec. 301.6651-
1(c)(1), Proced. & Admin. Regs. Willful neglect means a
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