Danon Eugene Wesley - Page 10




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               The parties have stipulated that petitioner filed his 1996             
          return late.  The stipulation satisfies respondent’s burden of              
          production under section 7491(c) with respect to additions to tax           
          and penalties.  To avoid the addition to tax for late filing,               
          petitioner has the burden of proving that the failure to file did           
          not result from willful neglect and was due to reasonable cause.            
          See United States v. Boyle, 469 U.S. 241, 245 (1985).  To prove             
          reasonable cause, a taxpayer must show that he or she exercised             
          ordinary business care and prudence but nevertheless could not              
          file the return when it was due.  See Crocker v. Commissioner, 92           
          T.C. 899, 913 (1989); sec. 301.6651-1(c)(1), Proced. & Admin.               
          Regs.                                                                       
               Because petitioner failed to present any explanation for his           
          late filing, respondent’s determination with regard to the                  
          section 6651(a)(1) addition to tax is sustained.                            
               To reflect the foregoing,                                              


                                                  Decision will be entered            
                                             for respondent.                          















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