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The question presented is whether petitioner should be
liable for an addition to tax for failure to file a tax return
pursuant to section 6651. Respondent asserts that petitioner is
liable for the addition to tax as petitioner has not presented
any evidence that his 1991 return was timely filed.
Additionally, respondent argues that petitioner has not
demonstrated reasonable cause for the untimely filing.
Section 6651(a) imposes an addition to tax in the amount of
5 percent per month, not to exceed 25 percent, of the amount of
such tax for failing to file a return within the time prescribed
by statute, including extensions. The addition to tax will not
be imposed where it is shown that the failure to file was due to
reasonable cause and not to willful neglect. Baldwin v.
Commissioner, 84 T.C. 859, 870 (1985).
We have found that petitioner did not timely file his 1991
return. Sec. 6072(a). Based upon our review of the record, we
are satisfied that petitioner's failure to file was not due to
reasonable cause. Sec. 6651(a)(1). We hold that petitioner is
liable for the addition to tax pursuant to section 6651(a) for
the taxable year 1991.
Issue 7. Section 6654(a) Addition to Tax
Respondent determined that petitioner is liable for an
addition to tax pursuant to section 6654(a) for failure to pay
estimated income tax. This Court has noted that section 6654(a)
contains "no provision relating to reasonable cause and lack of
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