Malcolm Elwood McClain - Page 15




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               The parties agree that petitioner did not file timely                  
          Federal income tax returns for 1994, 1995, and 1997.  Respondent            
          has met his burden of production under section 7491(c) with                 
          respect to imposing the addition to tax under section 6651(a)(1).           
               It is petitioner’s burden to prove that he had reasonable              
          cause and lacked willful neglect in not filing his return timely.           
          See United States v. Boyle, 469 U.S. 241, 245 (1985); Higbee v.             
          Commissioner, supra; sec. 301.6651-1(a)(1), Proced. & Admin.                
          Regs.                                                                       
               Petitioner argues that he was unable to file timely returns            
          because of health problems and lost computer data.  Petitioner              
          provided the Court with a “Problem List” of 29 health items that            
          he alleges contributed to his inability to file his Federal                 
          income tax returns timely.  When asked why he did not hire                  
          someone to prepare his returns for him, petitioner replied:  “I             
          just don’t commit to things I can’t pay for.”  Petitioner,                  
          however, testified that he invested $15,000 by check in his oil             
          and gas activity.  The Court finds that petitioner willfully                
          neglected to file timely his Federal income tax returns for the             
          years at issue.  Respondent’s determination that he is liable for           
          the additions to tax under section 6651(a)(1) is sustained.                 
               To reflect the foregoing,                                              
                                                       Decision will be               
                                                  entered under Rule 155.             







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