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Petitioner stipulated that he failed to file Federal income
tax returns for 1999 through 2003. Furthermore, petitioner’s
only explanation for failing to file is that he was not sure that
he was required to file, which is not a reasonable cause in these
circumstances. See United States v. Boyle, 469 U.S. 241, 251
(1985). Therefore, we find that petitioner is liable for an
addition to tax under section 6651(a) for each year in issue.
Section 6651(a)(2)
Respondent claims that petitioner is liable for an addition
to tax under section 6651(a)(2) for each year in issue. Section
6651(a)(2) imposes an addition to tax of 0.5 percent per month
(up to a maximum of 25 percent) for failure to make timely
payment of the tax shown on a return, unless the taxpayer shows
that the failure is due to reasonable cause, and not due to
willful neglect. The 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).
The Commissioner bears the burden of producing evidence that
the imposition of an addition to tax under section 6651(a)(2) is
appropriate, and upon such proof the taxpayer bears the burden of
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