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States v. Boyle, supra at 246; sec. 301.6651-1(c)(1), Proced. &
Admin. Regs. The addition to tax equals 5 percent of the tax
required to be shown on the return for the first month, with an
additional 5 percent for each additional month or fraction of a
month during which the failure to file continues, not to exceed a
maximum of 25 percent. Sec. 6651(a)(1).
Petitioner testified that 1990 was the first time he had
filed a late return. Petitioner testified that he was in the
middle of a divorce and did not have access to the premises or
his tax records until March of 1992. Petitioner testified that
his Form W-2 went to the family residence which was in the
exclusive possession of his former spouse.
Petitioner testified "I did everything I could to get it
done" and that he was precluded from filing a timely 1990 return
because he did not have access to the family residence or his
records until March 1992. We find that petitioner failed to
exercise ordinary business care in timely filing his 1990 return.
Petitioner could have requested a duplicate Form W-2 in order to
timely file his 1990 return but failed to do so.
Accordingly, we find petitioner is liable for the addition
to tax pursuant to section 6651(a)(1).
To reflect the foregoing,
Decision will be entered
under Rule 155.
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