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entitled to a deduction for the amounts paid. Secs. 71(a),
215(a).
3. Additions to Tax
Respondent determined that Faye is liable for an addition to
tax under section 6651(a)(1) for 1988 through 1993. Section
6651(a)(1) imposes an addition to tax upon a taxpayer who fails
to file a timely Federal income tax return, unless the taxpayer
demonstrates that the failure to file is due to "reasonable cause
and not due to willful neglect". Sec. 6651(a)(1); United States
v. Boyle, 469 U.S. 241, 245 (1985); Jackson v. Commissioner, 864
F.2d 1521, 1527 (10th Cir. 1989), affg. 86 T.C. 492 (1986). Faye
did not file returns during the years in issue, and the payments
from John represented the only income she received during those
years. On brief, respondent argues that Faye consistently took
the position in the Florida State courts that the amounts in
question constituted modifiable alimony payments, and, therefore,
she was required to report these amounts on Federal income tax
returns for these years.
At trial, Faye's attorney in the Florida State court
proceedings testified that he advised Faye after several of the
rulings by the Florida State courts had been delivered that the
monthly payments she was receiving from John constituted
nontaxable property settlement payments. Faye's attorney has
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