DocketNumber: No. 15310-03S
Judges: "Panuthos, Peter J."
Filed Date: 7/14/2004
Status: Non-Precedential
Modified Date: 11/20/2020
*86 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of
Respondent issued petitioner three separate notices of deficiency, each dated June 6, 2003, determining that petitioner was liable for deficiencies in Federal income taxes and additions to tax in the following amounts for the 1997, 1998, and 1999 taxable years:
Additions to Tax | ||||
Year | Deficiency | Sec. 6651(a)(1) | Sec. 6651(a)(2) | Sec. 6654 |
1997 | $ 30,884 | $ 2,905.88 | To be determined | $ 1,371.69 |
1998 | 29,573 | 3,044.03 | To be determined | 934.42 |
1999 | 11,330 | 100.00 | To be determined | 539.47 |
*87 Petitioner filed a timely petition with the Court in which he does not dispute the deficiencies determined, but only disputes the additions to tax. Respondent did not file an answer to the petition. Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1997 $ 30,087 $ 1,407 1998 30,234 3,548 798 1999 52,625 9,601 1,629
After concessions, *89 the issue for decision is whether petitioner is liable for the additions to tax and increased additions to tax under
Petitioner requested and received extensions to file his Federal income tax returns for the 1997, 1998, and 1999 taxable years. Taking into account such extensions, petitioner's 1997 return was due October 15, 1998; his 1998 return was due October 15, 1999; and his 1999 return was due October 15, 2000. However, petitioner did not file any Federal income tax returns by the corresponding due dates.
After filing the petition, petitioner prepared returns for the 1997, 1998, and 1999 taxable years and then sent them via certified mail to respondent's New Jersey Appeals Office in an envelope bearing a postmark date of "December 10, 2003". Petitioner did not remit any payment with these*91 returns.
Respondent received and accepted the returns as filed on December 11, 2003. The 1997 return reported "total tax" of $ 30,087. The 1998 return reported "total tax" of $ 30,234. The 1999 return reported "total tax" of $ 52,625. The amounts reflected on the returns provided the bases for the increased deficiencies for the 1998 and 1999 taxable years and the correlative increased additions to tax under
Petitioner contends that he should not be liable for the additions to tax under
Discussion
The Commissioner bears the burden of proof in respect of any increased additions to tax.
In the present case, respondent has satisfied his burden of production under
The record does not establish that the failures to file were due to reasonable cause and not willful neglect. While petitioner and Barbara Appel had health problems during the years in issue, petitioner continued working at the American Stock Exchange. Petitioner's health did not prevent him from caring for his spouse, managing the affairs of the household, or requesting an extension to file his 1997, 1998, and 1999 Federal income tax returns. While we sympathize with the ongoing medical issues of petitioner and his spouse and acknowledge the substantial amount of time and energy expended by petitioner as a caregiver to his spouse, we do not conclude that petitioner was so incapacitated so as to constitute reasonable cause for failing to file returns for the years in*94 issue. Respondent is sustained on this issue.
Reviewed and adopted as the report of the Small Tax Case Division.
To reflect the foregoing and the parties' concessions,
Decision will be entered under Rule 155.
1. Petitioner elected to have his case conducted as a small tax case under the proceedings of
1. Although the amount of deficiency actually decreased for 1997, the addition to tax under
2. Respondent concedes that petitioner is not liable for any additions to tax under
3. Although respondent did not file an answer, he seeks increased deficiencies and increased additions to tax. Because of the stipulation of facts and petitioner's lack of objection, the issue of increased additions to tax under