Christopher Clifford Roiland - Page 5

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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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