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Petitioners have failed to prove either that Walter timely
filed income tax returns for the years in question or that his
failure was due to reasonable cause and not due to willful
neglect. At trial, Walter testified that, on account of
proceedings with respect to his divorce from Kosydar, documents
necessary for him to file his returns were presented as exhibits
and kept as exhibits by "the court" until 1986. Walter did not
detail the records that were submitted to a court nor show that
he took any steps to consult those records in order to prepare
his returns. He did not show that the records submitted were
indispensable for him to file his returns. He did not show the
dates on which particular documents were submitted in relation to
the due dates for his returns. He did not show that he lacked
duplicates of any indispensable documents, nor did he show that
he took reasonable steps to obtain or reconstruct indispensable
data from other sources. Respondent's additions to tax under
section 6651(a)(1) are sustained.
2. Negligence
Section 6653(a) imposes one or more additions to tax where
an underpayment of tax is due to negligence or intentional
disregard of rules or regulations (hereafter, without
distinction, negligence). Respondent has determined additions to
tax for negligence with respect to all years. Section
6653(a)(1), for returns due in 1989, section 6653(a)(1)(A), for
returns due in 1987 and 1988, and section 6653(a)(1), for returns
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