Robert J. and Anne L. Wilson - Page 25

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          August 15, 1991.  However, petitioners did not file their 1990              
          return until October 14, 1991.                                              
               Petitioners presented no evidence to prove that their                  
          failure to timely file their 1990 tax return was due to                     
          reasonable cause and not due to willful neglect.  We therefore              
          hold that petitioners are liable for the addition to tax under              
          section 6651(a)(1).                                                         
          Issue 6. Negligence Penalty                                                 
               Respondent determined an accuracy-related penalty for                  
          negligence under section 6662(a) against petitioners for their              
          1989 and 1990 taxable years.                                                
               Section 6662(a) and (b)(1) provides that if any portion of             
          an underpayment of tax is attributable to negligence or disregard           
          of rules or regulations, then there shall be added to the tax an            
          amount equal to 20 percent of the amount of the underpayment                
          which is so attributable.  The term "negligence" includes any               
          failure to make a reasonable attempt to comply with the statute,            
          and the term "disregard" includes any careless, reckless, or                
          intentional disregard.  Sec. 6662(c).  Petitioners have the                 
          burden of proving that respondent's determination of the penalty            
          is in error.  Rule 142(a); Billman v. Commissioner, 83 T.C. 534,            
          541 (1984), affd. 847 F.2d 887 (D.C. Cir. 1988).                            
               At trial and on brief, petitioners did not specifically                
          address the issue of negligence.  Therefore, we conclude that               

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