- 9 -9
Section 6651(a)(1) imposes an addition to tax for failure to
file a timely return unless it is shown that such failure was due
to reasonable cause and not due to willful neglect. Petitioner
bears the burden of proving that his failure to file a timely
return was reasonable. Rule 142(a); Larsen v. Commissioner, 765
F.2d 939, 941 (9th Cir. 1985).
Petitioner did not request an extension of time to file
either his 1990 or 1991 Federal income tax return, and both
returns were filed after the due date. His 1990 return was
signed on January 15, 1992 (i.e., 9 months after the due date)
and received by respondent on February 14, 1992. His 1991 return
was signed on April 27, 1992 (i.e., 12 days after the due date)
and received by respondent on April 29, 1992. Petitioner did not
argue that his failure to file timely returns was reasonable.
Therefore, we conclude that petitioner is liable for
additions to tax pursuant to section 6651(a)(1).
IV. Accuracy-Related Penalties Under Section 6662(a)
Section 6662(a) imposes an accuracy-related penalty of 20
percent of any underpayment attributable to negligence or
disregard of rules or regulations. Negligence is defined as the
failure to exercise the care that a reasonable and ordinarily
prudent person would exercise under the circumstances. Allen v.
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