                        T.C. Memo. 2011-145



                      UNITED STATES TAX COURT



    ESTATE OF MARILYN BLOCK, DECEASED, BRUCE BLOCK, PERSONAL
                  REPRESENTATIVE, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 11392-09.              Filed June 27, 2011.



     Ronald Cutler, for petitioner.

     Miriam C. Dillard, for respondent.



                        MEMORANDUM OPINION


     GOEKE, Judge:   Respondent determined a $93,144 deficiency in

Federal income tax against the late Mrs. Block for 2005, plus

additions to tax under sections 6651(a)(1) and (2) and 6654(a).1


     1
      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 Procedure.
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The issues for decision are (1) whether $299,907 in gambling

winnings, $5,607 in interest income, and $2,000 in “other

miscellaneous income” are includable in 2005 taxable income, and

(2) whether the additions to tax are applicable.   This case is

submitted under Rule 122.

                            Background

     Some of the facts have been stipulated and are so found.

     Mrs. Block was a resident of Florida when she died on

December 3, 2006, a date before the filing of the petition on May

12, 2009.   Her surviving spouse, Bruce Block, was appointed

personal representative of her estate, and he is also a Florida

resident.

     Mrs. Block did not file tax returns for 2004 and 2005.    On

November 24, 2008, respondent prepared a section 6020(b)

substitute for return for 2005, which gave rise to the notice of

deficiency.   Respondent used information returns filed by payers

as reported under Mrs. Block’s Social Security number to

determine her income.   It is undisputed that she received the

income respondent determined.

     The notice of deficiency for 2005 determined a deficiency of

$93,144 and additions to tax under sections 6651(a)(1) and (2)

and 6654(a) of $20,956.95, $14,902.72, and $3,736.07,

respectively.   Mrs. Block’s personal representative filed a

timely petition, and a hearing was held in Jacksonville, Florida,
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on June 3, 2010, at which time respondent orally moved without

objection that the case be submitted fully stipulated.

                             Discussion

       There is no dispute that the burden of proof on the income

tax deficiency rests upon the estate of Mrs. Block under Rule

142.    No additional deductions have been established, and the

determined deficiency is unchallenged.         The stipulations of fact

establish that no return was filed and that one was required.

The stipulations of fact also establish that estimated tax

payments were due and that only $2 of tax was paid for the year

in issue.    No reasonable cause for failure to pay or file returns

is proffered.    Accordingly, the additions to tax are sustained.

       To reflect the foregoing,


                                                Decision will be entered

                                           for respondent.
