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Petitioner makes no contention with respect to the addition to
tax under section 6654.
We hold for respondent as to both additions. In order to
avoid the addition to tax under section 6651(a)(1), petitioner
must prove that his failure to file was: (1) Due to reasonable
cause and (2) not due to willful neglect. Sec. 6651(a); Rule
142(a); United States v. Boyle, 469 U.S. 241, 245 (1985); see
United States v. Nordbrock, 38 F.3d 440 (9th Cir. 1994).
Petitioner has failed to prove that his failure to file was due
to reasonable cause and not due to willful neglect.
The addition to tax under section 6654 is mandatory unless
petitioner proves that he has met one of the exceptions contained
in section 6654. Recklitis v. Commissioner, 91 T.C. 874, 913
(1988). Petitioner has failed to show that any of the statutory
exceptions apply.
To reflect the foregoing and to make certain computational
adjustments,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011