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due in 1982 through 1986, impose an addition to tax equal to
5 percent of the entire underpayment if any portion of such
underpayment is due to negligence. Section 6653(a)(1)(B), for
returns due in 1987 and 1988, and section 6653(a)(2) for returns
due in 1982 through 1986, impose an addition to tax equal to
50 percent of the interest payable under section 6601 with
respect to the portion of the underpayment due to negligence.
"Negligence is lack of due care or failure to do what a
reasonable and ordinarily prudent person would do under the
circumstances." Neely v. Commissioner, 85 T.C. 934, 947 (1985)
(quoting Marcello v. Commissioner, 380 F.2d 499, 506
(5th Cir. 1967), affg. in part, revg. in part 43 T.C. 168
(1964)).
Walter's 1982 through 1986 returns were not timely filed.
Inasmuch as there were no timely filed returns for those years,
the amounts shown on timely filed returns are zero, and the
underpayments equal the entire tax liability. Emmons v.
Commissioner, 92 T.C. 342, 348-349 (1989), affd. 898 F.2d 50 (5th
Cir. 1990). Where, as here, an underpayment is caused by the
taxpayer's failure to timely file an income tax return, such
underpayment is due to negligence if the taxpayer lacks
reasonable cause for such failure. See id. at 349. As discussed
in connection with section 6651(a)(1), Walter has not shown
reasonable cause for his failure to timely file his 1982 through
1986 returns, and, therefore, we have found lack thereof.
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