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in property, section 61(a)(3); and (3) interest income, section
61(a)(4).
The deemed admissions pursuant to Rule 90 establish that
petitioner received income for tax years 1989, 1990, and 1991.
Accordingly, we uphold respondent's deficiency determinations for
the taxable years in issue, as follows: (1) $18,609 for 1989;
(2) $12,258 for 1990; and (3) $13,391 for 1991.
Issue 3. Sec. 6651(a) Failure To File
Respondent determined that the addition to tax for failure
to timely file a tax return was applicable for each of the years
at issue. Petitioner asserts that he is a nonresident alien and
therefore not required to file.
An income tax return must be filed by all individuals
receiving gross income in excess of certain minimum amounts.
Sec. 6012; sec. 1.6012-1(a), Income Tax Regs. For 1989, 1990,
and 1991, petitioner's gross income, as defined in section 61(a),
was well in excess of the minimums in section 6012. Therefore,
petitioner was required to file Federal income tax returns for
1989, 1990, and 1991. Secs. 6011, 6012(a)(1)(A), 7701(a)(1);
sec. 1.6012-1, Income Tax Regs. That is, petitioner was required
to file returns and pay the tax imposed on every person filing
such returns, in accordance with section 1.
Section 6651(a) imposes an addition to tax for failure to
timely file a return, unless the taxpayer establishes: (1) the
failure did not result from willful neglect; and (2) the failure
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