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reasonable cause and not willful neglect. Sec. 6651(a)(1).
Petitioner's 1990 Federal income tax return was due on April
15, 1991. Sec. 6072(a). Petitioner filed his 1990 Federal
income tax return on April 15, 1993. Petitioner has not offered
any evidence to show that the delay was due to reasonable cause.
We therefore sustain respondent's determination that petitioner
is liable for the 25-percent addition to tax under section
6651(a)(1) for 1990.
Section 6654 Failure To Pay Estimated Tax
Where payments of tax, either through withholding or by
making estimated quarterly tax payments during the course of the
year, do not equal the amount required under the statute,
imposition of the addition to tax under section 6654 is
automatic, unless the taxpayer shows that one of the statutory
exceptions applies. Niedringhaus v. Commissioner, 99 T.C. 202,
222 (1992); Grosshandler v. Commissioner, 75 T.C. 1, 20-21
(1980). Petitioner bears the burden to show qualification for
such an exception. Habersham-Bey v. Commissioner, 78 T.C. 304,
319-320 (1982). Petitioner has not sustained his burden;
therefore, we hold that he is liable for the addition to tax
under section 6654 for the 1990 taxable year.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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