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$8,400 listed on Form 2441 was: (1) Paid or (2) attributable to
dependent child expenses. For the same reasons as above, we
sustain respondent’s determination with respect to this issue.
See Finesod v. Commissioner, supra.
4. Issue Four
We decide whether petitioner is liable for the additions to
her 1989 and 1990 taxes determined by respondent under section
6651(a)(1). Respondent determined that petitioner failed to file
timely 1989 and 1990 Federal income tax returns, and that
petitioner failed to show that her failure was due to reasonable
cause. Petitioner mailed her 1989 and 1990 Forms 1040 to
respondent on October 1, 1991, and respondent received both
returns on October 3, 1991. Petitioner did not receive an
extension to file her 1990 Form 1040.
Section 6651(a)(1) imposes a monthly charge equal to
5 percent of the amount of tax that should have been shown on the
return, subject to a maximum charge of 25 percent. In order to
avoid this charge/addition to tax, petitioner must prove that her
failure to file was: (1) Due to reasonable cause and (2) not due
to willful neglect. Sec. 6651(a); United States v. Boyle,
469 U.S. 241, 245 (1985). A failure to file timely a Federal
income tax return is due to reasonable cause if the taxpayer
exercised ordinary business care and prudence, and, nevertheless,
was unable to file the return within the prescribed time. Sec.
301.6651-1(c)(1), Proced. & Admin. Regs. Willful neglect means a
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