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are included for the taxable year in which they are actually or
constructively received. See sec. 1.446-1(c)(1)(i), Income Tax
Regs. Accordingly, unemployment compensation received by
petitioner in 1991 is properly includable in petitioner's 1991
gross income.
3. Section 6651 Addition to Tax
Section 6651(a) imposes an addition to tax for a taxpayer's
failure to file a required return on or before the specified
filing date, including extensions. The addition to tax is
inapplicable, however, if the taxpayer shows that the failure to
file the return was due to reasonable cause and not willful
neglect. See sec. 6651(a)(1). To prove "reasonable cause",
taxpayers must show they exercised ordinary business care and
prudence and were still unable to file the return within the
statutorily prescribed time. See Crocker v. Commissioner, 92
T.C. 899, 913 (1989). Petitioner has not contradicted
respondent's assertion that he failed to file an income tax
return, nor has petitioner claimed that he had reasonable cause
for failing to file an income tax return. Petitioner has not
provided this Court with any legal or factual justification for
not filing an income tax return for 1991. We, therefore, hold
that petitioner is liable for the addition to tax for delinquent
filing as determined by respondent.
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