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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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