Rolf Kirsch - Page 6

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          the Schedule C deduction for health insurance premiums and uphold           
          the allowance of an adjustment to income for self-employed health           
          insurance pursuant to section 162(l).                                       
               With regard to the addition to tax for failure to file a               
          timely return pursuant to section 6651, the addition to tax will            
          apply unless the taxpayer can show that the failure to file a               
          timely return was due to reasonable cause and not to willful                
          neglect.  Sec. 6651(a)(1); Rule 142(a).  Petitioner indicated               
          that he filed his return late because he did not think he owed              
          any tax.  A taxpayer's belief that a return is not required to be           
          filed may constitute reasonable cause under section 6651(a)(1),             
          if supported by advice from a competent adviser who has been                
          informed of the relevant facts.  Beales v. Commissioner, T.C.               
          Memo. 1992-608.  Although petitioner had his return prepared by a           
          professional tax service, there is no indication that the                   
          preparer was informed of the relevant facts and that petitioner's           
          failure to timely file was based on competent advice.                       
          Respondent's determination is sustained.                                    
               To reflect the foregoing,                                              
                                        Decision will be entered                      
                                   under Rule 155.                                    











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