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Petitioners' 1990 return was received by the Laguna Niguel
District Office on October 18, 1991. Petitioners' 1991 return
was received by the Laguna Niguel District Office on October 15,
1992.
Respondent contends that the extensions of time to file that
were obtained by petitioners are invalid because petitioners
failed to estimate properly the tax that was unpaid as of the
date prescribed for filing the return. No payments were included
with the requests for extensions. Petitioners bear the burden of
proving that respondent's determination was incorrect. Rule
142(a); Cluck v. Commissioner, 105 T.C. 324, 339 (1995).
Petitioners have failed to produce evidence that their extension
requests properly estimated the tax due, and we sustain
respondent's determination that petitioners are liable for the
section 6651(a)(1) addition to tax for 1990 and 1991.
Section 6662(a) Penalty
For 1990 and 1991, section 6662(a) imposes a penalty in an
amount equal to 20 percent of the underpayment of tax
attributable to one or more of the items set forth in section
6662(b). Respondent asserts that the entire underpayment of
petitioners’ tax was due to negligence or intentional disregard
of rules or regulations. Petitioners bear the burden of proving
that respondent's determinations are erroneous. Rule 142(a);
Bixby v. Commissioner, 58 T.C. 757, 791 (1972).
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