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claimed meals expense was reimbursable (i.e., client or staff
related) and how much he actually paid out of his own pocket.
We accordingly hold that petitioners are not entitled to
deduct business expenses in excess of the amount allowed by
respondent.
Section 6651(a)(1) provides for an addition to tax of 5
percent per month for each month or part of a month for which a
return is late, the aggregate not to exceed 25 percent.
A taxpayer has a nondelegable duty to file a timely return,
but can avoid the addition to tax for failing to do so by
affirmatively showing that the delinquency was due to reasonable
cause and not due to willful neglect. Section 6651(a). The
taxpayer bears the burden of proving both (1) that the failure
did not result from willful neglect, and (2) that the failure was
due to reasonable cause. United States v. Boyle, 469 U.S. 241,
245 (1985). If the taxpayer does not meet this twin burden, the
imposition of the addition to tax is mandatory. Heman v.
Commissioner, 32 T.C. 479 (1959), affd. 283 F.2d 227 (8th Cir.
1960).
Petitioners maintain that they should not be liable for the
addition to tax under section 6651(a)(1) even though their return
for the 1987 tax year (which was due on April 15, 1988) was not
filed until June 2, 1993. Petitioner testified that, near the
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