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petitioner is not entitled to claim Mrs. Ritter as an exemption
for the 1991 taxable year.
Mrs. Ritter testified that in 1991 two of their children
lived at home. The oldest child attended high school. We find
that petitioner has met his burden of proof and is entitled to
exemptions for his two children for the 1991 taxable year.
Section 6651(a)(1) Addition to Tax
Petitioner, though he earned at least $18,680.70 in 1991,
did not file a Federal income tax return for 1991. Section
6651(a)(1) imposes an addition to tax for failure to file a
Federal income tax return by its due date, determined with regard
to any extension of time for filing previously granted, unless
such failure was due to reasonable cause and not willful neglect.
Fischer v. Commissioner, 50 T.C. 164, 177 (1968). Petitioner
bears the burden of showing reasonable cause. Fischer v.
Commissioner, supra. Petitioner presented no credible evidence
as to why he failed to file a Federal income tax return for the
year in issue. Accordingly, respondent's determination with
respect to the addition to tax under section 6651(a)(1) is
sustained.
At trial, we strongly advised petitioner to file the
required income tax returns. We again warn petitioner that his
tax protester arguments, which we struck from his petition at a
motions' session hearing, are meritless. Rowlee v. Commissioner,
80 T.C. 1111 (1983). If petitioner persists in making such
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