- 2 -
Addition to Accuracy-Related
Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a),(c)1
1990 $1,181.38 $6,503.94 $6,607.52
1991 -- 3,375.00 --
1992 -- 2,404.00 --
1 Respondent determined that petitioners were liable for
negligence under sec. 6662(a) and (c), but not substantial
understatement under sec. 6662(d). Thus, we do not consider
whether petitioners are liable under sec. 6662(d).
After concessions by petitioners, we must decide the
following issues:
1. Whether petitioners' Applications for Automatic
Extension of Time to File U.S. Individual Income Tax Return
(Forms 4868) for the years in issue are valid. We hold that they
are not, because petitioners did not properly estimate their tax
liability.
2. Whether petitioners are liable for additions to tax
under section 6651(a)(1) for failure to timely file income tax
returns for 1990, 1991, and 1992. We hold that they are.
3. Whether petitioners are liable for the accuracy-related
penalty under section 6662(a) and (c) for negligence for 1990.
We hold that they are.
4. Whether imposition of the additions to tax for failure
to timely file under section 6651(a)(1) and failure to timely pay
under section 6651(a)(2) and the accuracy-related penalty for
negligence under section 6662(a) and (c) for 1990 violates the
Double Jeopardy Clause of the Fifth Amendment to the U.S.
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