                         T.C. Memo. 2003-213



                       UNITED STATES TAX COURT



               EDWARD KAZUO OZAKI, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 10677-02.                 Filed July 16, 2003.



     Edward Kazuo Ozaki, pro se.

     James M. Klein, for respondent.



             MEMORANDUM FINDINGS OF FACT AND OPINION


     CHIECHI, Judge:    Respondent determined the following defi-

ciencies in, and additions to, petitioner’s Federal income tax

(tax):
                               - 2 -

                                     Additions to Tax
                              Sec.           Sec.          Sec.
 Year      Deficiency     6651(a)(1)1    6651(a)(2)      6654(a)
 1994        $9,397        $1,135.00          ---        $276.79
 1995        12,201         1,484.08          ---         361.11
 1996        12,247         1,406.70      $1,563.00       349.34
 1997        14,220         1,593.45       1,628.86       395.91
 1998        15,372         1,722.60       1,301.52       386.40
 1999        21,621         1,235.03         603.79       205.78
 2000        20,063         1,471.95         327.10       270.37

      The issues remaining for decision are:2

      (1) Is petitioner liable for the addition to tax under

section 6651(a)(1) for each of the years at issue?      We hold that

he is.

      (2) Is petitioner liable for the addition to tax under

section 6654(a) for each of the years at issue?   We hold that he

is.

                         FINDINGS OF FACT

      Most of the facts have been deemed established pursuant to

the Court’s Order under Rule 91(f) dated February 26, 2003.

      At the time petitioner filed the petition in this case, he


      1
      All section references are to the Internal Revenue Code in
effect for the years at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
      2
      The only determinations in the notices of deficiency for
the years at issue that petitioner disputes relate to the addi-
tions to tax under secs. 6651(a)(1) and (2) and 6654(a). Respon-
dent concedes the determinations under sec. 6651(a)(2). We
conclude that petitioner has abandoned contesting any remaining
determinations in the notices of deficiency for the years at
issue other than the determinations under secs. 6651(a)(1) and
6654(a).
                                - 3 -

resided in Chicago, Illinois.

     Throughout the years at issue until the time of the trial in

this case, petitioner, who received a master’s degree in music

from Northwestern University, has worked as a sales manager and

as a singer/composer.

     During World War II, when petitioner’s mother was 13 years

old, and when petitioner’s father was 17 years old, the U.S.

Government confined each of them and their respective families in

certain Government facilities because of their Japanese ancestry.

Petitioner’s parents made petitioner aware of their respective

experiences in those facilities.

     The last tax return (return) filed by petitioner was for his

taxable year 1991.   Petitioner did not file a return for any of

the taxable years at issue, although he received timely one or

more Forms W-2, Wage and Tax Statement, and one or more Forms

1099-NEC, Non-Employee Compensation, for each of those years.

     No physician or psychologist has made a determination that

petitioner suffered from a mental illness or condition that

prevented him from complying with the tax laws for the years at

issue.

     Respondent sent to petitioner a notice of deficiency (no-

tice) for petitioner’s taxable years 1994 and 1995, a separate

notice for petitioner’s taxable years 1996, 1997, and 1998, and a

separate notice for petitioner’s taxable years 1999 and 2000.    In
                              - 4 -

those notices, respondent determined that for the years indicated

petitioner received the following amounts of taxable income from

the following sources:

                        Tax Year 1994
                   Source             Amount
             Bands and Bows           $1,500
             Orchestral Assoc.         5,425
             United Bindery           39,940
             Walt Disney                 401
               Pictures
             1st Commercial               83
                   Total Income      $47,349

                       Tax Year 1995
                   Source            Amount
             Bands and Bows            $800
             Orchestral Assoc.        9,981
             Fleur De Lys               775
             United Bindery          45,700
             1st Commercial              20
                   Total Income    $57,276

                       Tax Year 1996
                   Source            Amount
             Bands and Bows          $1,600
             Orchestral Assoc.        7,528
             United Bindery          48,725
             1st Commercial              15
                   Total Income     $57,868

                       Tax Year 1997
                   Source            Amount
             Bands and Bows          $1,440
             Orchestral Assoc.       10,729
             United Bindery          51,620
             1st Commercial               17
             Oak Park Temple           1,080
                   Total Income     $64,886
                              - 5 -

                       Tax Year 1998
                   Source            Amount
             Orchestral Assoc.       $4,739
             United Bindery          56,061
             1st Commercial              22
             Oak Park Temple          1,578
             St. Ferdinand’s          5,242
                   Total Income     $67,642

                       Tax Year 1999
                   Source            Amount
             Chicago Sinai             $300
               Congregation
             St. Ferdinand’s          1,735
             United Bindery          78,469
             Orchestral Assoc.        7,369
             Oak Park Temple          1,480
             1st Commercial              28
                   Total Income     $89,381

                       Tax Year 2000
                   Source             Amount
             Chicago Sinai               $75
               Congregation
             United Bindery           75,175
             Orchestral Assoc.         7,651
             Oak Park Temple           1,630
             1st Commercial               41
             Halevi Choral               690
             Chicago Sinai               150
               Congregation
             Half Note Music              29
                                   3
                   Total Income      $85,441




     3
      There was a mathematical error in computing the total
income of petitioner for the tax year 2000 that appeared in the
facts deemed established under Rule 91(f). The correct total
income of petitioner for that year, i.e., $85,441, as determined
in the pertinent notice, is used here.
                               - 6 -

                              OPINION

     Petitioner has the burden of proving that respondent’s

determinations under sections 6651(a)(1) and 6654(a) are wrong.4

Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).

     Petitioner claims that his failure to file a return for any

of the years at issue and to pay estimated tax for each such year

is attributable to his “mental illness caused by failure of U.S.

Government to acknowledge that violation of constitutional and

civil rights of Japanese Americans during World War 2 has debili-

tating and demoralizing effects on the child (Edward Kazuo Ozaki)

of U.S. concentration camp survivors.”

     With respect to the determinations at issue under section

6651(a)(1), mental illness or mental incapacity can constitute

reasonable cause for the failure to file a return.   Williams v.

Commissioner, 16 T.C. 893, 906 (1951); see Carlson v. United

States, 126 F.3d 915, 922 (7th Cir. 1997) (addressing reasonable

cause exception with respect to failure to pay tax under section

6651(a)(2)).   However, if the taxpayer is able to exercise



     4
      The record does not disclose when respondent commenced an
examination of each of the years at issue. We proceed on the
assumption that respondent’s examination of each of those years
commenced after July 22, 1998, and that sec. 7491(c) is applica-
ble in the instant case.

     The record establishes that petitioner did not file a tax
return or pay estimated tax for any of the years at issue. We
conclude that respondent has satisfied respondent’s burden of
production under sec. 7491(c).
                                - 7 -

ordinary care and prudence with respect to nontax matters, the

claimed mental illness or mental incapacity does not constitute

reasonable cause.   See Carlson v. United States, supra at 923.

     Except for his self-serving testimony, on which we are

unwilling to rely, petitioner has introduced no evidence estab-

lishing that he had a mental illness or mental incapacity which

prevented him from filing a return for each of the years at

issue.   In fact, the record establishes that, throughout the

years at issue until the time of the trial in this case, peti-

tioner has worked as a sales manager and as a singer/composer and

has almost doubled his income throughout that period.   On the

record before us, we find that petitioner has failed to carry his

burden of proving that he suffered from a mental illness or

mental incapacity which prevented him from filing a return for

each of the years at issue.   On that record, we further find that

petitioner has failed to prove that he is not liable for the

addition to tax under section 6651(a)(1) for each of those years.

     With respect to the determinations at issue under section

6654(a), on the record before us, we find that petitioner has

failed to show that any of the exceptions in section 6654(e)

apply in the instant case.    On that record, we further find that

petitioner has failed to prove that he is not liable for the

addition to tax under section 6654(a) for each of the years at

issue.
                              - 8 -

     To reflect the foregoing, respondent’s concession, and the

issues deemed abandoned by petitioner,


                                      Decision will be entered

                              under Rule 155.
