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$3,587 in cash expenses for 1991. Petitioners presented no
evidence at trial and no argument on brief to support the
allowance of any additional cash expenses.
Respondent determined that petitioners were entitled to $363
of the $2,071 claimed as mortgage interest and points on their
1991 return. Petitioners presented no evidence at trial and no
argument on brief regarding the remaining $1,708 disallowed by
respondent.
Petitioners have either abandoned these issues or failed to
carry their burden of proof. Respondent's determination with
respect to these issues will be sustained.
Section 6651(a)(1) Addition to Tax--1990 and 1991
Section 6651(a)(1) imposes an addition to tax for failure to
file timely a return, unless the taxpayer establishes that the
failure did not result from “willful neglect” and that the
failure was due to “reasonable cause”. The addition to tax
equals 5 percent of the tax required to be shown on the return
for the first month, with an additional 5 percent for each
additional month or fraction of a month during which the failure
to file continues, not to exceed a maximum of 25 percent. Sec.
6651(a)(1).
Petitioners bear the burden of proving that respondent’s
determination is incorrect. Rule 142(a); Cluck v. Commissioner,
105 T.C. 324, 339 (1995). Petitioners failed to offer any
evidence or explanation regarding the late filing of their 1990
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