Hector Prowse - Page 23

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          not willful neglect.  United States v. Boyle, 469 U.S. 241, 245             
          (1985); Baldwin v. Commissioner, 84 T.C. 859, 870 (1985); Davis             
          v. Commissioner, 81 T.C. 806, 820 (1983), affd. without published           
          opinion 767 F.2d 931 (9th Cir. 1985).  Under section 7491, the              
          Secretary has the burden of production in any court proceeding              
          with respect to the liability of any individual for any penalty,            
          addition to tax, or any additional amount under that title of the           
          Internal Revenue Code.                                                      
               Petitioner’s 2002 Federal income tax return was due to be              
          filed on April 15, 2003.  It was filed on June 24, 2004.                    
          Petitioner did not advance any reason for his failure to file the           
          income tax return for that year timely.  Accordingly, petitioner            
          is liable for the addition to tax under section 6651(a) for 2002.           
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


          Decision will be entered                                                    
          under Rule 155.                                                             
















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