1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
T.C. Memo. 2006-65
UNITED STATES TAX COURT
RUTH ANN GILLINGS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10337-05. Filed April 4, 2006.
Ruth Ann Gillings, pro se.
David W. Sorensen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issues for decision are whether
petitioner is liable for the section 6651(a)(1)1 and 6654(a)
additions to tax relating to her 2003 Federal income tax return.
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FINDINGS OF FACT
During 2003, petitioner was employed as a respiratory
therapist at Washoe Health Systems, Inc. (Washoe), and earned
$54,756. Petitioner did not file a tax return or pay estimated
taxes relating to 2003. On April 26, 2005, respondent issued
petitioner a statutory notice of deficiency relating to 2003 in
which he determined additions to tax, pursuant to sections
6651(a)(1) and 6654(a), for failure to file a return and make
estimated tax payments, respectively. Petitioner paid the
liability but did not pay the additions to tax.
Petitioner, while residing in Sparks, Nevada, filed her
petition with this Court.
Respondent has the burden of production relating to the
section 6651(a)(1) and 6654(a) additions to tax. See sec.
7491(c); Rule 142(a). Petitioner admitted that she failed to
file her return and pay estimated income taxes relating to 2003.
See Higbee v. Commissioner, 116 T.C. 438, 446 (2001). Petitioner
may, however, be excused from the section 6651 and 6654 additions
to tax if an exception applies. See id. at 447.
Petitioner contends that the section 6651 and 6654 additions
to tax are not applicable because her parents raised her to
believe that the Internal Revenue Service was an illegal
organization and taught her not to file tax returns or pay taxes.
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As a result, petitioner believes that if she ever filed a return