- 66 -
determinations that this addition to tax should be imposed against
him. Funk v. Commissioner, 687 F.2d 264, 266
(8th Cir. 1982), affg. T.C. Memo. 1981-506; Ehrlich v.
Commissioner, 31 T.C. 536, 540 (1958).
Petitioner filed his 1983 through 1986 tax returns late.
See supra, note 2 and table 2. Petitioner has not shown that his
failure to timely file these returns was due to reasonable cause.
Petitioner has failed to carry his burden of proof.
We hold for respondent on this issue.
B. Section 6653(a)
Section 6653(a)(1)20 (sec. 6653(a)(1)(A), as to 1986)
20Sec. 6653(a), as in effect for 1983 through 1985,
provides,
in pertinent part, as follows:
SEC. 6653. FAILURE TO PAY TAX.
(a) Negligence or Intentional Disregard of Rules and
Regulations with Respect to Income, Gift, or Windfall
Profit Taxes.--
(1) In general.--If any part of any underpayment
(as defined in subsection (c)(1)) of any tax imposed
by subtitle A * * * is due to negligence or
intentional disregard of rules or regulations (but
without intent to defraud), there shall be added to
the tax an amount equal to 5 percent of the
underpayment.
(2) Additional amount for portion attributable to
negligence, etc.--There shall be added to the tax (in
addition to the amount determined under paragraph (1))
an amount equal to 50 percent of the interest payable
under section 6601--
(continued...)
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