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that a taxpayer shall be subject to an addition to tax for
failure to file a timely return, unless it is shown that such
failure was due to reasonable cause and not willful neglect.
Respondent bears, and has met, the burden of production relating
to the section 6651(a)(1) addition to tax and has established
that petitioner failed to file her return on time. Sec. 7491(c);
Higbee v. Commissioner, 116 T.C. 438, 446 (2001). Petitioner
filed her 2002 return (i.e., which was due April 15, 2003) on
March 5, 2004, and has failed to establish, pursuant to section
6651(a)(1), that such untimely filing was due to reasonable cause
and not willful neglect. Accordingly, we sustain respondent’s
determination.
Contentions we have not addressed are irrelevant, moot, or
meritless.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: March 27, 2008