-32-
during the year. See sec. 72(m)(7). Significantly, petitioners’
return for 2000 also reports that Mr. Kopty received wages of
$22,795.28 from J.D. Edwards World Solutions. Finally, Mr. Kopty
presented his case at trial. The Court had an opportunity to
observe him over the course of 2 days. The Court detected no
medical disability in his presentation of the case to the Court.
Addition to Tax Under Section 6651(a)(1) Determined With Respect
to Petitioners’ 1999 Return
The time for filing petitioners’ 1999 return was extended to
December 15, 2000. Petitioners filed their 1999 return on
November 21, 2001, and, thus, they failed to file a timely
return. Accordingly, respondent determined an addition to tax
under section 6651(a)(1) of $23,674.83 in the notice of
deficiency. We find that respondent satisfied his burdens of
production under section 7491(c) with respect to the addition to
tax under section 6651(a). See Higbee v. Commissioner, 116 T.C.
438, 446-447 (2001).
Petitioners argue that they are not liable for the addition
to tax under section 6651(a)(1) because their failure to file a
timely return for 1999 was due to reasonable cause and not due to
willful neglect. See sec. 6651(a)(1). According to petitioners,
reasonable cause for the late filing of their 1999 return is
demonstrated by three points: First, Mr. Kopty’s medical
history, including his heart attack on March 3, 2000, and his
related medical issues; second, the alleged fact that petitioners
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