- 26 -
380 F.2d 499, 506 (5th Cir. 1967), affg. in part and remanding in
part 43 T.C. 168 (1964). The failure of taxpayers, without
reasonable cause, to comply with the statutory duty to timely
file returns, sec. 6072(a), violates that duty and is probative
of negligence, Sullivan v. Commissioner, 985 F.2d 704, 706 (2d
Cir. 1993), affg. in part and revg. in part on another issue T.C.
Memo. 1991-492; Crocker v. Commissioner, 92 T.C. 899, 917 (1989);
Emmons v. Commissioner, 92 T.C. 342, 349 (1989), affd. 898 F.2d
50 (5th Cir. 1990). Petitioners bear the burden of showing that
they were not negligent. Rule 142(a); Goldman v. Commissioner,
39 F.3d 402, 407 (2d Cir. 1994), affg. T.C. Memo. 1993-480.
Petitioners did not contend at trial or on brief that their
actions in failing to timely file their returns were not
negligent. For 1985, they are collaterally estopped from
contending otherwise because of Mark's conviction under section
7203 for a willful failure to make a return. Kotmair v.
Commissioner, 86 T.C. 1253, 1263 (1986). Petitioners have failed
to show that their failure to file a tax return for any of the
years in issue was not negligent. Petitioners are liable for
additions to tax under section 6653(a) for each of the tax years
in question.
To reflect the foregoing,
Decision will be entered under
Rule 155.
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