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Petitioner did not file his income tax returns for 1979 and
1980 until January 10, 1992. He failed to present any evidence
that his failure to timely file was due to anything other than
willful neglect. Accordingly, we sustain respondent's
determination on this issue.
Issue 7. Section 6653(a) Addition to Tax
For 1979 and 1980, respondent determined that petitioner,
pursuant to section 6653(a), is liable for additions to tax of
$1,745 and $2,150, respectively.
Section 6653(a) imposes an addition to tax of 5 percent of
the underpayment if any part of the underpayment is due to
negligence or intentional disregard of rules or regulations.
Negligence is defined as lack of due care or the failure to do
what a reasonable and ordinarily prudent person would do under
the circumstances. Neely v. Commissioner, 85 T.C. 934, 947
(1985). The burden is on petitioner to show that he acted
reasonably and exercised due care. Id.
Petitioner did not address the section 6653 issue at trial
or on brief. Therefore, he failed to carry his burden of proof,
and we sustain respondent's determination on this issue.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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