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not constitute reasonable cause for failure to timely file a tax
return. Lerma v. Commissioner, T.C. Memo. 1995-586. Petitioner
also claimed that he had a drinking problem as an excuse for his
failure to timely file. A letter from Kaiser Permanente, which
verified petitioner’s attendance at a chemical dependency
recovery program, shows he attended from October 7 through
December 11, 1996. Petitioners’ return was due on April 15,
1994, and was filed on March 15, 1996, long before such
attendance. In any event, this Court has held that an addition
to tax under section 6651(a) is due if a taxpayer’s only
explanation is lack of attention to business affairs resulting
from excessive drinking. Myers v. Commissioner, T.C. Memo.
1980-437; see Gardner v. Commissioner, T.C. Memo. 1982-542. We
find that petitioners did not show reasonable cause why the
return was not timely filed. A comparison of both the signature
date and the filing date leads to the conclusion that the late
filing was due to willful neglect. We conclude that petitioners
are liable for an addition to tax under section 6651(a)(1) for
failure to timely file their 1993 return.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011