DocketNumber： Docket Nos. 8887-13, 4955-14
Judges： RUWE
Filed Date： 12/22/2016
Status： Non-Precedential
Modified Date： 4/18/2021
Decisions will be entered under
RUWE,
| 2004 | $287,857 | $71,964.25 | — |
| 2005 | 352,702 | 88,175.50 | — |
| 2006 | 607,521 | — | $121,504.20 |
| 2007 | 641,005 | 135,169.75 | 128,201.00 |
| 2008 | 513,091 | 19,445.65 | 102,618.20 |
| 2009 | 269,707 | 8,161.25 | 53,941.40 |
| 2010 | $493,302 | $24,446.40 | $98,660.40 |
| 2011 | 473,502 | 25,262.35 | 94,700.40 |
The issues for decision are: (1) whether petitioner's horse breeding, training, showing, and sales operation was an activity "not engaged in for profit" within the meaning of
*236 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Some of the facts have been stipulated and are so found. The first, second, and third stipulations of fact and the attached exhibits are incorporated herein by this reference.
At the time the petitions in these cases were filed, petitioner resided in Virginia.
Petitioner is the president of the Hylton Group, a successful real estate group founded by her father, Cecil Hylton,*237 Group is a family business, and*233 petitioner has been involved with various aspects of the business from a young age. During the years in issue petitioner normally worked at the Hylton Group's offices 10 hours every Wednesday. Petitioner has no formal education beyond high school. Petitioner's brothers manage the financial side of these companies.Hylton Quarter Horses Petitioner was exposed to horse ownership at a young age. When she was 12 years old, Mr. Hylton acquired for petitioner her first horse, whose name was Midnight. Following Mr. Hylton's death, petitioner purchased her first American Quarter Horse (quarter horse), Jimmers JJ, on October 27, 1990, because she "needed a shoulder to cry on, and the horse served that purpose." Petitioner paid $1,800 for Jimmers JJ. From 1990 to 1998 petitioner was mentored in horse riding and showing by professional horse trainer Connie Christopher. *238 In 1998 petitioner started Hylton Quarter Horses (HQH),*234 shows, and sells quarter horses. The predominant use for quarter horses is recreational riding, but they are also used in rodeos and horse shows and as working ranch horses. At horse shows quarter horses compete in various disciplines, including: reining, calf roping, western pleasure, ranch pleasure,*239 to train.*235 this written business plan as a true business plan; rather, her certified public accountant (C.P.A.), Kenneth Anderson, developed it in response to the Internal Revenue Service (IRS) audit. The income and expense projection included in the business plan covers the years 2011-15 and shows the following income, expenses, and profit: *240 During the years in issue petitioner spent approximately 40 hours per week on HQH-related activities, such as: researching horse bloodlines, attending horse sales and auctions, traveling to horse shows, observing HQH's training and breeding programs, making final decisions regarding culls, and reviewing invoices and signing checks. Petitioner received no monetary compensation from HQH. In February 2014 petitioner was inducted into the Virginia Quarter Horse Hall of Fame. Petitioner's son, George Markley, serves as HQH's business manager and does not receive any compensation for his services. Mr. Markley spends approximately 20 hours per week performing duties as*236 HQH's business manager and is mainly responsible for monitoring the operation's finances. Mr. Markley also attends horse shows and shows horses in the western pleasure discipline. Mr. Markley is also employed as the general manager for Interstate Investment, an entity of the Hylton Group that manages commercial properties. Mr. Markley works approximately 30 hours per week as the general manager of Interstate Investment and is paid a salary for his services. During the years in issue, and to the present time, Mr. Markley resided at 11402 Kettle Run Road in Nokesville, Virginia. Mr. Markley has no formal education beyond high school. *241 Petitioner's daughter, Jamie Hylton, serves as HQH's farm manager and does not receive any compensation for her services. Jamie Hylton works "about 40 hours" per week for HQH and is mainly responsible for recordkeeping, registration of horses, organization, and naming foals. For purposes of trial Jamie Hylton created rosters of HQH horses from 2004 to 2014 using horse registration records and veterinarian and training invoices. During the years in issue petitioner operated HQH at four locations in northern Virginia (collectively, Virginia properties): (1)*237 11402 Kettle Run Road in Nokesville, which is owned by Mr. Markley; (2) 11212 Kettle Run Road in Nokesville, which is owned in trust with Mr. Markley as trustee;*242 The property at 11402 Kettle Run Road consists of 11.4533 acres. One acre of this property consists of Mr. Markley's residence and the surrounding curtilage. Petitioner uses the remaining 10.4533 acres as the primary Virginia training facility for HQH show horses. The property includes barns, stalls, run-ins, and indoor/outdoor training arenas. The current fair market value of 11402 Kettle Run Road, excluding Mr. Markley's residence and the surrounding curtilage, is between $675,000 and $689,000. The property at 11212 Kettle Run Road consists of 39.6186 acres. In June*238 2001 this property was purchased for $165,000. The current fair market value of 11212 Kettle Run Road is between $595,000 and $674,000. The property at 13400 Herring Lane consists of seven acres. One acre of this property consists of a single-family home and the surrounding curtilage. Petitioner's head trainer in Virginia resides in the single-family home, which petitioner provides as part of the trainer's compensation for services rendered to HQH. The remaining six acres include barns, stalls, run-ins, and outdoor pastures which petitioner uses to house yearlings until they are ready to train under saddle. The current fair market value of 13400 Herring Lane, excluding the house and the surrounding curtilage, is between $275,000 and $316,000. *243 The properties at 7705 and 7611 James Madison Highway have combined acreage of 16.4470 acres. One acre consists of petitioner's residence and the surrounding curtilage. The remaining 15.4470 acres include stables, pastures, run-ins, and buildings to store equipment for HQH. Petitioner also keeps her main HQH office above the stables at this location. The current fair market value of the combined properties, excluding petitioner's residence and*239 the surrounding curtilage, is between $618,000 and $809,000. Petitioner employs full-time horse trainers for HQH and, as part of the trainers' compensation packages, provides housing for them and their families at 13400 Herring Lane. From 2004 to 2012 petitioner contracted with Meadows Quarter Horses and its owners, Steve Meadows and his wife, to provide horse training and showing services. Mr. Meadows is a professional horseman based in Virginia and is a former president of the Virginia Quarter Horse Association, Chairman of the American Quarter Horse Association (AQHA)*244 From 2013 to the time of trial petitioner contracted with Lucas Cash Show Horses, LLC, and its owner Lucas Cash as the head trainer for HQH in Virginia. Mr. Cash is responsible for the day-to-day training of show horses in Virginia. For each of the years in issue petitioner hired farmhands to "clean stalls and do * * * various clean-up around the farm". Petitioner paid the farmhands and provided them with a rented house to reside in while working for HQH. Petitioner did not issue either a Form W-2, Wage and Tax Statement, or a Form*240 1099-MISC, Miscellaneous Income, to any of the farmhands for any of the years in issue. HQH advertises its operation in horse magazines and publications, on a Web site and a Facebook page, and by showing horses. During the years in issue petitioner attended approximately 10 horse shows per year with the average show lasting six to seven days (including travel time). In 2005 petitioner created a competition named the Hylton Maiden Class. To compete in the Hylton Maiden Class a horse must be at least three years old and not previously have been campaigned or shown. Petitioner's motivation in creating the Hylton Maiden Class was concern for the welfare of younger show horses and a desire to show that she "cared about * * * [her] horses and cared about all horses." Petitioner personally provides $50,000 in prize money for the winner of the Hylton Maiden Class in addition to the entry fees. *245 In 2006 petitioner purchased two motor coaches for use in conjunction with HQH's showing activities. The motor coaches were used to travel to and from horse shows and to reside in while at the shows. The first motor coach cost $850,000 and was purchased for petitioner's use, and the second motor coach*241 cost $950,000 and was purchased for Mr. Markley's use. When attending horse shows, petitioner and an assistant would stay in her motor coach and Mr. Markley would stay by himself in his motor coach. If petitioner and Mr. Markley both attended the same horse show, they would each bring their respective motor coaches in order to have privacy. On July 14, 2006, petitioner completed an application for insurance coverage on Mr. Markley's motor coach and indicated therein that the motor coach would not be used in connection with a business. Petitioner began taking depreciation deductions on the motor coaches in 2006. Petitioner's quarter horse breeding program included acquiring stallions. In 2000 petitioner paid $100,000 for a world champion stallion named Flashy Zipper and four mares; however, Flashy Zipper died the same year.*246 State University to harvest and freeze his semen. Petitioner artificially inseminates HQH mares using Flashy Zipper's semen and will not sell the semen outside of the HQH breeding program. HQH uses embryo transfer in its breeding program, which is the process of*242 transplanting an embryo into a surrogate mare to enable the biological dam (i.e., the mother horse) to continue competing in shows. HQH also uses embryo transfers in the case of older mares who are valuable but are unable to carry a foal to term (11 months). HQH currently owns three stallions; two were purchased and one was bred by HQH. HQH currently charges stud fees for these stallions of $1,000, $1,250, and $1,500, respectively. HQH also uses non-HQH stallions to breed its mares. Sometime after 2005 petitioner decided to move some of HQH's breeding horses to Whitesboro, Texas, because it is "the premier show place" of quarter horses and the location of breeding experts. Petitioner keeps mares, colts, and her three stallions in Texas. Petitioner contracts with three entities in Whitesboro, Texas: (1) Knabenshue Performance Horses, LLC (Knabenshue); (2) MC Equine Enterprises, LLC (MC Equine); and (3) Cedar Ridge Stallion Station/Casey Hinton Quarter Horses (Cedar Ridge). Knabenshue manages HQH's stallions; if a third party is interested in breeding an HQH stallion, they call Knabenshue. HQH *247 keeps mares and foals at MC Equine, which is responsible for the collection and shipping of*243 semen. Cedar Ridge specializes in reining horses, and petitioner keeps her world champion reining stallion at this location. Petitioner usually travels to Texas once per year to observe the HQH breeding program and stays for approximately one week each trip. During the years in issue petitioner maintained a separate mailing address for HQH at a post office box in Gainesville, Virginia. Petitioner maintained a separate checking account for HQH with Wachovia/Wells Fargo for HQH expenses (checking account), which was funded by her. The checking account was used to pay most of HQH's major expenses, such as feed, trainers, veterinarians, and blacksmiths. Petitioner had signatory authority over the checking account. Petitioner maintained a separate brokerage account for HQH with Edward Jones (brokerage account), which was used to pay show fees, camping fees, and any other expenses that would arise at horse shows. Petitioner, Mr. Markley, Jamie Hylton, and the head trainer had signatory authority over the brokerage account. Mr. Markley would prepare checks for payment of HQH expenses and petitioner would sign them. Petitioner, Mr. Markley, Jamie Hylton, and HQH's head trainer would typically*244 meet "once a month, sometimes more" to review HQH's invoices and *248 receipts. No minutes or records were kept of these meetings. Mr. Markley kept HQH's invoices and receipts in files at Interstate Investment and would provide these documents to petitioner's tax return preparer in order to prepare returns. Petitioner hired Kenneth Anderson, *249 Petitioner reported all income and expenses from the operation of HQH on Schedules F, Profit or Loss From Farming. Mr. Anderson prepared the Schedules F on the basis of invoices and income information he received from Mr. Markley. The following table summarizes HQH's gross income before expenses, total expenses, and net*245 profit or loss as reported by petitioner on Schedules F for the taxable years 1998-2014: Petitioner used HQH losses (as reported on Schedules F) to offset her non-HQH income as follows: The record includes copies of petitioner's tax returns for the taxable years 2004-11, which are signed and dated by Mr. Anderson as the return preparer. Petitioner's 2004 tax return shows a preparation date of January 29, 2009; petitioner's 2005 tax return shows a preparation date of July 11, 2009; petitioner's 2006 tax return shows a preparation date of July 11, 2009; petitioner's 2007 tax return shows a preparation date of July 12, 2009; petitioner's 2008 tax return shows a preparation date of October 12, 2009; petitioner's 2009 tax return shows a preparation date of October 12, 2010; petitioner's 2010 tax return shows a *251 preparation date of October 16, 2011; and petitioner's 2011 tax return shows a preparation date of October 14, 2012. Mr. Anderson created financial statements for HQH for each of the years in issue solely for the purpose of preparing petitioner's tax returns. The financial statements were created on the basis of petitioner's check register and other third-party documents,*247 such as invoices, statements, bills, and credit card receipts. The financial statements were given to Mr. Markley after the filing of petitioner's tax returns, and he did not use them for business planning. Petitioner had not seen the financial statements before trial and did not use them for business planning. Respondent issued to petitioner separate notices of deficiency on January 24, 2013, and February 7, 2014, respectively, Deductions are allowed under Under *254 Whether the required profit objective exists is to be determined on the basis of all the facts and circumstances of each case. The taxpayer generally bears the burden of proving that the requisite profit objective exists. The regulations under Petitioner's books and records for HQH consisted of a check register and hard copies of third-party documentation, such as bills, invoices, statements, and receipts. Petitioner provided this information to her C.P.A., Mr. Anderson, for use in preparing her tax returns. Mr. Anderson used this information to create certain financial statements (e.g., profit and loss statements); however, the financial statements were given to Mr. Markley only after the filing of*252 petitioner's tax returns and were not used by petitioner or anyone else to analyze HQH's profitability or expenses. Petitioner did not maintain income and expense records for each horse and did not keep current or historical rosters of her horses. Jamie Hylton prepared yearly horse rosters for the years 2004 through 2014 by reviewing *257 registration records and other invoices, but these records were compiled solely for purposes of trial. Mr. Markley and Jamie Hylton served as HQH's business manager and farm manager, respectively, but did not receive compensation for their services. Petitioner hired farmhands to help tend to her horses for each of the years in issue but did not issue either a Form 1099 or a Form W-2 reporting wages paid to any of these workers. Despite investing considerable financial resources into HQH, petitioner did not prepare a written business plan when she started HQH and testified that she kept a business plan only "in * * * [her] head." The record before the Court includes a written business plan; however, Mr. Anderson developed this business plan in response to the IRS's audit, and petitioner never regarded this document as a true business plan or used it to*253 help manage HQH operations. Petitioner's purchase of two motor coaches in 2006 is also not indicative of a businesslike manner. Petitioner testified that she recognized an impending economic downturn in the quarter horse market as early as 2005. Despite this prediction petitioner purchased two motor coaches for amounts totaling $1.8 million, which exceeds HQH's total revenues from 1998 to 2014. Petitioner and Mr. Markley explained in general terms that the motor coaches were purchased to reduce travel costs; however, petitioner did not offer detailed expense projections *258 or any other credible evidence to support this claim. Furthermore, the financial statements that Mr. Anderson prepared show that travel-related costs (exclusive of depreciation) increased substantially after 2005, when the motor coaches were placed into service. On the other hand, some aspects of petitioner's ownership and operation of HQH were indicative of a businesslike manner. For instance, petitioner had a separate checking account, brokerage account, and mailing address for HQH. Furthermore, petitioner advertised HQH in horse publications, on a Web site and a Facebook page, and at horse shows. Although petitioner*254 advertised for HQH, a characteristic indicative of a businesslike operation, she provided no credible evidence that HQH engaged in substantial and concentrated advertising unrelated to horse shows (e.g., the breeding program or horse sales). Preparation for an activity by extensive study or consultation with experts may indicate a profit objective when the taxpayer carries on the activity as advised. Petitioner has been involved with horses since she was 12 years old and has owned and operated HQH since 1998. There is no question that petitioner has extensive knowledge about the quarter horse breed and can develop successful show horses. However, HQH has never made a profit in any year since its formation, and there is no credible evidence indicating that petitioner sought or received financial advice from experts on the business end of the activity. The fact that the taxpayer devotes*255 much of his or her personal time and effort to carrying on an activity, particularly if the activity does not have substantial personal or recreational aspects, may indicate a profit objective. An expectation that assets used in the activity will appreciate may indicate a profit objective even if the taxpayer derives no profit from the current operations. Petitioner argues that she expects the Virginia properties and HQH's quarter horses to appreciate. Petitioner did not offer any credible evidence as to the specific measurement of appreciation she expects with respect to the properties and the quarter horses. Furthermore, petitioner does not contend that the expected appreciation of the properties and horses will recoup HQH's accumulated losses, which exceed $17 million from 1998 to 2014. A taxpayer's past success in similar or dissimilar activities is relevant in determining profit objective. *261 The Hylton Group is undoubtedly a successful family business founded by petitioner's father; however, it is impossible to parse out and measure petitioner's contributions to the development and ongoing success of the Hylton Group. While a series of losses during the initial or startup stage of an activity may not necessarily indicate a lack of profit objective, a record of large losses over many years and the unlikelihood of achieving profitability are persuasive evidence that a taxpayer did not have such an objective. Petitioner's ownership and operation of HQH generated substantial losses from 1998 to 2014, which she used*257 to offset taxable income from other sources. Although losses in the formative years of a business are not inconsistent with a profit objective, the goal must be to realize a profit on the entire operation, which presupposes sufficient future net earnings from the activity to recoup the losses. Substantial income from sources other than the activity (particularly if the losses from the activity generate substantial tax benefits) may indicate that the activity is not engaged in for profit, especially if there are personal or recreational elements involved. The existence of recreational elements or personal motives with respect to an activity may indicate a lack of profit objective. In order to prevail, petitioner must show that she owned and operated HQH "primarily" for the purpose of making a profit. Respondent determined that petitioner is liable for additions to tax pursuant to To meet his burden of production, respondent relies on (1) filing dates stated in the notices of deficiency which are used to calculate the additions to tax under The parties introduced into evidence copies of petitioner's 2004-11 Federal tax returns, which were prepared and signed by Mr. Anderson and filed with the IRS. The following table summarizes the due date of each return and the date shown on each return as the date Mr. Anderson signed the return: *267 The dates shown on petitioner's tax returns for 2004, 2005, and 2007 Respondent determined that petitioner is liable for There is a substantial understatement of income tax for any taxable year if the amount of the understatement exceeds the greater of 10% of the tax required to be shown on the return for the taxable year or $5,000. "Reasonable cause requires that the taxpayer have exercised ordinary business care and prudence as to the disputed item." Petitioner argues that she reasonably relied in good faith on the advice of her C.P.A., Mr. Anderson, in preparing her tax returns. Specifically, petitioner argues that she consulted with Mr. Anderson before starting HQH and that he independently decided that HQH's activity should be reported as a business on Schedules F. However, petitioner presented no credible evidence regarding her discussions with Mr. Anderson or the advice he provided concerning the treatment of HQH as a business. The record indicates that Mr. Markley, not petitioner, provided Mr. Anderson with a check register and bills and invoices that enabled Mr. Anderson to prepare petitioner's tax returns and create financial statements pertaining to HQH. Neither petitioner nor Mr. Markley reviewed the financial *271 statements for accuracy or used the statements to improve HQH's performance. On the basis of the record before us, we are unable to conclude that petitioner provided Mr. Anderson with necessary and accurate information regarding the treatment*266 of HQH as a business or that Mr. Anderson provided advice to petitioner that she relied on in good faith. Accordingly, we hold that petitioner is liable for the accuracy-related penalties under Petitioner's ownership and operation of HQH was an activity "not engaged in for profit" within the meaning of In reaching our decision, we have considered all arguments made by the parties. To the extent not mentioned or addressed, they are irrelevant or without merit. To reflect the foregoing,2011 $250,000 $934,000 ($684,000) 2012 500,000 954,000 (454,000) 2013 1,000,000 954,000 46,000 2014 1,300,000 1,043,000 257,000 2015 1,500,000 1,135,000 365,000 1998 $3,722,690 1999 6,045,704 2000 5,184,803 2001 6,503,147 2002 11,245,881 2003 11,816,699 2004 11,162,448 2005 12,988,669 2006 5,161,913 2007 2,276,623 2008 1,575,492 2009 1,135,395 2010 1,357,398 2011 1,958,370 2012 2,063,578 2013 3,070,689 2014 Total 89,097,917 1998 $508 $204,684 ($204,176) 1999 8,964 446,861 (437,897) 2000 11,447 460,783 (449,336) 2001 87,730 637,951 (550,221) 2002 6,045 840,432 (834,387) 2003 24,920 1,091,811 (1,066,891) 2004 203,528 792,420 (588,892) 2005 50,908 988,652 (937,744) 2006 61,742 1,711,902 (1,650,160) 2007 39,554 2,039,248 (1,999,694) 2008 150,437 2,057,836 (1,907,399) 2009 12,341 1,625,097 (1,612,756) 2010 109,127 1,558,623 (1,449,496) 2011 102,975 1,202,276 (1,099,301) 2012 176,779 1,143,553 (966,774) 2013 35,492 716,086 (680,594) 2014 Total 1,279,326 18,658,151 (17,378,825) 1998 $3,722,690 ($204,176) $3,518,514 1999 6,045,704 (437,897) 5,607,807 2000 5,184,803 (449,336) 4,735,467 2001 6,503,147 (550,221) 5,952,926 2002 11,245,881 (834,387) 10,411,494 2003 11,816,699 (1,066,891) 10,749,808 2004 11,162,448 (588,892) 10,573,556 2005 12,988,669 (937,744) 12,050,925 2006 5,161,913 (1,650,160) 3,511,753 2007 2,276,623 (1,999,694) 276,929 2008 1,575,492 (1,907,399) (331,907) 2009 1,135,395 (1,612,756)*246 (477,361) 2010 1,357,398 (1,449,496) (92,098) 2011 1,958,370 (1,099,301) 859,069 2012 2,063,578 (966,774) 1,096,804 2013 3,070,689 (680,594) 2,390,095 2014 Total 89,097,917 (17,378,825) 71,719,092 2004 10/15/2005 1/29/2009 2005 10/15/2006 7/11/2009 2007 10/15/2008 7/12/2009 2008 10/15/2009 10/12/2009 2009 10/15/2010*262 10/12/2010 2010 10/15/2011 10/16/2011 2011 10/15/2012 10/14/2012
1. Mr. Hylton was the primary executive of the Hylton Group and developed the first "satellite community", Dale City, Virginia. He passed away in August 1989.↩
2. One of petitioner's brothers is now deceased.↩
3. Petitioner's quarter horse operation was initially named Whipperwill Hill Quarter Horse Farm before changing its name to Hylton Quarter Horses. For simplicity, we will refer to petitioner's operation throughout our opinion as HQH.↩
4. The reining discipline involves quarter horses running in specified patterns and performing maneuvers such as sliding stops from runs and spins. In the western pleasure discipline quarter horses are shown in groups and the emphasis is on "soft quiet slow" movements, including walking, jogging, and loping. Ranch pleasure was added as a discipline in 2011 or 2012 and is a combination of various quarter horse disciplines.↩
5. "Cull" means to selectively reduce the size of the horse herd to get rid of the horses that do not fit into the breeding and/or training program. In a normal crop of foals, petitioner would keep approximately half of the foals and cull the other half. The culled foals would be either sold or donated to universities having equine programs.↩
6. The properties at 11212 and 11402 Kettle Run Road are adjacent. Three of the Virginia properties are held in trust with Mr. Markley as trustee for estate planning purposes.↩
7. Quarter horses are registered with the AQHA, which is a membership organization. The AQHA was formed in 1941 by a group of ranchers who were dedicated to forming a registry to preserve the pedigrees of quarter horses and develop rules for competitions. Petitioner is a member of the AQHA, the Virginia Quarter Horse Association, the Virginia Quarter Horse Youth Association, and the National Snaffle Bit Association. Petitioner registers her quarter horses with the AQHA.↩
8. During the years in issue petitioner selectively insured her highest valued horses for risks against death and injury. She determined these values annually. Petitioner collected $100,000 in insurance proceeds from the death of Flashy Zipper and $150,000 from the death of another horse, Impulse to Sparkle.↩
9. Mr. Anderson had prepared petitioner's tax returns since approximately 1991 and continued doing so until his death on June 1, 2013.↩
10. The first notice of deficiency is for the taxable years 2004-09 and forms the basis of the case at docket No. 8887-13. The second notice of deficiency is for the taxable years 2010-11 and forms the basis of the case at docket No. 4955-14.↩
11. One Court of Appeals has suggested that the Tax Court would be better off if rather than wading through the nine factors it said simply that a business that is in an industry known to attract hobbyists (and horse racing is that business par excellence), and that loses large sums of money year after year that the owner of the business deducts from a very large income that he derives from other (and genuine) businesses or from trusts or other conventional sources of income, is presumptively a hobby, though before deciding for sure the court must listen to the owner's protestations of business motive. For an analysis along these lines see our decision in
12. Petitioner's signature does not appear on the copies of the returns in evidence.↩
13. Petitioner's 2010 tax return was due on October 15, 2011, which is a Saturday. Accordingly, this return would be considered timely filed on or before Monday, October 17, 2011.
14. Because the 2008, 2009, 2010, and 2011 tax returns are dated before the respective due dates--and because respondent failed to offer any other evidence to establish the filing dates for these returns--we find that respondent did not meet his burden of production under
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