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At trial, petitioner acknowledged that he had failed to file
his 2002 tax return. Accordingly, respondent has met his burden
of production.
Petitioner contends that he had reasonable cause for his
failure to file. Petitioner’s testimony on this point was
somewhat unclear, but he appears to argue that he received a Form
1099-MISC, Miscellaneous Income, which is generally used to
report income paid to independent contractors, instead of a Form
W-2, Wage and Tax Statement, which is used to report income paid
to employees. Petitioner contends that because he was an
employee rather than an independent contractor, he could not file
a tax return unless he received a Form W-2. We disagree.
Unavailability of information does not constitute reasonable
cause for failing to file a return. Crocker v. Commissioner, 92
T.C. 899, 913 (1989). A taxpayer is required to file timely
using the best information available and to file thereafter an
amended return if necessary. Estate of Vriniotis v.
Commissioner, 79 T.C. 298, 311 (1982). Petitioner does not
dispute that the Form 1099-MISC he received accurately reported
the amount of income he received from the company. Even if this
information was inaccurate or reported on the wrong form,
petitioner was required to file a return and, if necessary, file
an amended return thereafter. See id. Accordingly, petitioner
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