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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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Last modified: November 10, 2007