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him to and from his regular work as D.P. Manager for the city of
Pembroke Pines, Florida, during each of the years in issue.
Petitioners requested, and respondent granted, an extension
of time for them to file their Federal income tax return for each
of the years 1985 through 1987. Not having received returns from
petitioners for 1985 through 1987, on April 26, 1990, respondent
prepared and filed substitute returns for them for each of these
years. On June 1, 1990, the Internal Revenue Service Center in
Atlanta received purported copies of Federal income tax returns
from petitioners that had been prepared by petitioner for the
years 1985 through 1987. The 1985 return was dated May 26, 1986,
the 1986 return was dated May 30, 1987, and the 1987 return was
dated May 24, 1988. Although each return claimed that
petitioners were due a refund, petitioner, who was a part-time
income tax return preparer, did not contact the Internal Revenue
Service (IRS) to determine why the refunds were never received
for the taxable years 1985 through 1987.
In the notice of deficiency respondent determined that
petitioners are liable for additions to tax under section
6651(a)(1) for failing to file a timely Federal income tax return
for each of the years 1985 through 1987.
OPINION
Section 6651(a)(1) imposes a 5-percent-per-month addition to
tax, not to exceed 25 percent, for failure to file a timely
return, unless the taxpayer establishes: (1) The failure did not
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