- 14 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: November 10, 2007