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C. Section 6651(a)(2) Addition to Tax
Section 6651(a)(2) imposes an addition to tax for failure to
pay the amount of tax shown on a return. That addition to tax
applies only when an amount of tax is shown on a return. Cabirac
v. Commissioner, 120 T.C. 163, 170 (2003). Under section
6651(g), a return prepared by the Secretary pursuant to section
6020(b) is treated as a return filed by the taxpayer for the
purpose of determining the amount of an addition to tax under
section 6651(a)(2).
Petitioner did not file a return for 2002. Nevertheless,
respondent, pursuant to section 6020(b), filed a return for
petitioner that qualifies as a return for purposes of section
6651(a)(2). See Wheeler v. Commissioner, 127 T.C. 200, 208-210
(2006). Petitioner failed to pay his entire 2002 tax liability
as shown on the return filed by the Secretary pursuant to section
6020(b). Accordingly, respondent has met the burden of
production with respect to the section 6651(a)(2) addition to
tax. Because petitioner has not demonstrated reasonable cause
and has offered no reason, other than that he spent all of his
money, for failing to pay the amount of tax shown on his 2002
return, he is liable for an addition to tax pursuant to section
6651(a)(2).
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Last modified: November 10, 2007