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Respondent determined that both petitioners were liable for
additions to tax for failure to file income tax returns for 1990,
1991, and 1992 under section 6651.
Section 6651(a)(1) imposes an addition to tax for failure to
file a return on the date prescribed (determined with regard to
any extension of time for filing), unless it is shown that such
failure is due to reasonable cause and not due to willful
neglect. Sec. 6651(a)(1); Webb v. Commissioner, T.C. Memo. 1993-
521, affd. without published opinion 46 F.3d 1149 (9th Cir.
1995). The taxpayer has the burden of proving that the addition
is improper. Rule 142(a); United States v. Boyle, 469 U.S. 241,
245 (1985).
Neither petitioner nor Carolyn Webb filed income tax returns
for the years in issue. We find that such failure was due to
willful neglect and not reasonable cause. Accordingly, we
sustain respondent's determination with respect to this issue.8
Issue 4. Additions to Tax Under Section 6654
Respondent determined that petitioners are liable for
additions to tax for failure to pay estimated tax for 1990, 1991,
and 1992 under section 6654.
Section 6654(a) generally imposes an addition to tax if
installment payments of estimated tax made during a year do not
8 With respect to Carolyn Webb, the additions to tax imposed
on her pursuant to sec. 6651(a)(1) are limited to the community
property income attributed to her by respondent in the notice of
deficiency.
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