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Petitioners' Federal income tax return for 1990 was received on
March 3, 1992. The date set forth opposite each of petitioners'
signatures on the return was February 27, 1992.
Section 6651(a)(1) imposes an addition to tax for failure to
file a timely return. Generally, the Commissioner's
determination is presumed correct, and the taxpayer bears the
burden of proving otherwise. Rule 142(a); Abramo v.
Commissioner, 78 T.C. 154, 163 (1982). However, when new matters
are pleaded in the answer, the Commissioner bears the burden of
proof. Rule 142(a); Ward v. Commissioner, T.C. Memo. 1995-286.
Because respondent asserted the delinquency penalty for the first
time in her answer, respondent bears the burden of proof with
respect to this issue.
At trial, petitioners admitted that they did not file their
1990 return in a timely fashion. Petitioners explained that the
reason they did not file timely is that they assumed they were
being granted additional time to file because they were involved
in both State and Federal audits of their income tax returns for
1988 and 1989.
We have consistently held that a dispute concerning a
taxpayer's liability for a prior taxable year does not constitute
reasonable cause for failing to timely file a return for the
current taxable year. Glowinski v. Commissioner, 25 T.C. 934
(1956), affd. 243 F.2d 635 (D.C. Cir. 1957); Knollwood Memorial
Gardens v. Commissioner, 46 T.C. 764 (1966); Madden v.
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