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that petitioner filed her 1987 and 1988 tax returns on January 16
and September 7, 1990, respectively. Petitioner does not
contend, at trial or on brief, that she timely filed her 1987 or
1988 Federal income tax return. Furthermore, she has not
attempted to prove reasonable cause for her failure to file
timely. Thus, we hold that petitioner is liable for the
additions to tax under section 6651(a)(1).
Issue 3. Addition to Tax--Negligence
In her notice of deficiency, respondent determined that
petitioner was liable for additions to tax for negligence under
section 6653(a)(1)(A) and (B) for 1987 and section 6653(a)(1) for
1988. Petitioner asserts that her actions were not negligent
and, therefore, she is not liable for such additions.
For 1987, section 6653(a)(1)(A) provides that if any part of
the underpayment is due to negligence or disregard of rules or
regulations, there shall be added to the tax an amount equal to 5
percent of the underpayment. Also for 1987, section
6653(a)(1)(B) imposes an addition to tax equal to 50 percent of
the interest payable under section 6601 with respect to the
portion of the underpayment attributable to negligence. For
1988, section 6653(a)(1) provides that if any part of the
underpayment is due to negligence or disregard of rules or
regulations, there shall be added to the tax an amount equal to 5
percent of the underpayment.
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