- 29 -
or without sound basis in fact, Mailman v. Commissioner, supra at
1084.
Petitioner did not provide any evidence to show that he had
authority for the understatements of income on his 1983 and 1984
income tax returns. Petitioner did not disclose any part of the
underpayments for these years. Petitioner did not provide any
evidence that he requested a waiver or that respondent denied any
such request. Even if petitioner had requested a waiver, the
lack of evidence in the record indicates that he would not have
been able to show reasonable cause for the understatements or
that he acted in good faith. Respondent's determinations of
section 6661(a) additions to tax for 1983 and 1984 will be
sustained, subject to recomputation under Rule 155.
Issue 6: Section 6651(a)--Late Filing
Section 6651(a) provides for an addition to tax where a
taxpayer files a tax return after the due date. The addition is
equal to 5 percent of the underpayment for every month the return
is late, with a maximum of 25 percent. If the Commissioner
determines this addition in the deficiency notice, the taxpayer
bears the burden of proving that the return was timely filed, or
that his failure to file was due to reasonable cause and not
willful neglect. Rule 142(a); United States v. Boyle, 469 U.S.
241, 245 (1985); Wm. J. Lemp Brewing Co. v. Commissioner, 18 T.C.
586, 591-592 (1952).
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