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the failure was "due to reasonable cause and not due to willful
neglect". Petitioner has not established that he filed a return
or that the failure to file was due to reasonable cause.
Respondent's records indicate that petitioner did not file a
return for the year at issue. Petitioner acknowledges that some
additional tax in excess of withholding would have been due, and
he has not shown that any additional amount was paid. Indeed,
petitioner cannot recall preparing or mailing the return.
Petitioner had timely filed his Federal income tax returns for
other years and knew that he was required to file a return. It
may be that petitioner was at the seminary during this time, and
his mail service may not have been reliable. Petitioner may not
have actually received his Forms W-2 and 1099; however, the lack
of records does not relieve a taxpayer from the obligation to
file a return. Electric & Neon, Inc. v. Commissioner, 56 T.C.
1324, 1343 (1971), affd. without published opinion 496 F.2d 876
(5th Cir. 1974). We sustain respondent's determination on this
issue.
Respondent also determined that petitioner was liable for an
addition to tax pursuant to section 6654(a) for failure to pay
estimated tax. Under section 6654(d)(1)(B), individuals are
generally required to pay in four equal installments during the
year a "required annual payment" that equals the lesser of (i) 90
percent of the tax shown or required to be shown on the return,
or (ii) 100 percent of the tax shown on the individual's return
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