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handle its returns. United States v. Boyle, supra, forecloses
this argument. Petitioner is liable for the addition to tax.
For TYE 8/31/89, section 6653(a) provides for an addition to
tax equal to 5 percent of an underpayment of tax if any part of
the underpayment is due to negligence. “Negligence” includes any
failure to make a reasonable attempt to comply with the
provisions of the Code. Sec. 6653(a)(3). For purposes of
section 6653(a), the term “underpayment” has the same meaning as
“deficiency” as defined in section 6211(a), except that the
amount shown on the return is treated as zero if the return was
filed after the prescribed deadline, including any extension.
Sec. 6653(c)(1). Delinquent filing is prima facie evidence of
negligence. Emmons v. Commissioner, 92 T.C. 342, 349 (1989),
affd. 898 F.2d 50 (5th Cir. 1990). Where the taxpayer cannot
prove reasonable cause and the absence of willful neglect for
purposes of section 6651(a)(1), the taxpayer cannot carry its
burden of proof for purposes of section 6653(a). Condor Intl.,
Inc. v. Commissioner, 98 T.C. 203, 225 (1992), affd. in part and
revd. in part 78 F.3d 1355 (9th Cir. 1996).
Since petitioner’s return for TYE 8/31/89 was untimely
filed, the entire amount of the tax due is treated as an
underpayment. Since this underpayment was attributable to
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