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school indicating how many courses he took during the latter half
of 1990. Therefore, we hold that petitioner has not met his
burden of establishing that any of the payments he received
during the extended fellowship period commencing on June 20,
1990, were used for qualified tuition and related expenses.
Finally, we must determine whether petitioner is liable for
additions to tax under section 6651(a) and section 6654 for the
year 1990.6 In the case of failure to file an income tax return
on the date prescribed for filing, section 6651(a) imposes an
addition to tax equal to 5 percent of the amount required to be
shown on the return, with an additional 5 percent to be added for
each month or partial month during which such failure continues,
not to exceed 25 percent in the aggregate. The addition to tax
under section 6651(a) does not apply if it is shown that the
failure to file was due to reasonable cause and not to willful
neglect.
The parties stipulated that petitioner did not file an
income tax return for 1989 or 1990.7 Petitioner indicated at
6 Pursuant to our findings herein, petitioner is entitled
to exclude from income the fellowship payments he received during
1989. As a result, petitioner did not have sufficient income to
require him to file a return for that year. Consequently, the
additions to tax under sec. 6651(a) and sec. 6654 are not
applicable to petitioner's 1989 taxable year.
7 At trial, petitioner indicated for the first time that if
he had filed returns for 1989 and 1990, his filing status would
have been "head of household". Petitioner attached two documents
to his posttrial brief purporting to support this claim. In the
(continued...)
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