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the record, including the notice of deficiency, the pleadings,
and the admitted facts, we hold that there is no genuine issue of
material fact with respect to petitioners' liability for the
deficiencies determined by respondent. Accordingly, respondent
is entitled to summary judgment as to the income tax
deficiencies.
Respondent also determined that petitioners are liable under
section 6651(a)(1) for an addition to tax for 1990 for failure to
file a tax return. Section 6651(a)(1) imposes an addition to tax
for failure to file timely a return unless the taxpayer shows
that such failure was due to reasonable cause and not willful
neglect. The deemed admissions in this case establish that
petitioners failed to file their return for tax year 1990 until
April 15, 1992. There is nothing in the record to suggest that
petitioners' failure to file was due to reasonable cause and not
willful neglect. We conclude, therefore, that respondent is
entitled to summary judgment with respect to the addition to tax
for 1990 for failure to file under section 6651(a). Rapp v.
Commissioner, 774 F.2d 932, 936 (9th Cir. 1985), affg. an Order
of this Court.
Section 6662(a) and (b) imposes a penalty equal to 20
percent of the portion of the underpayment of taxes attributable
to negligence or disregard of rules or regulations. "Negligence"
includes any failure to make a reasonable attempt to comply with
applicable provisions of the Internal Revenue Code; "disregard"
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