Joseph S. King - Page 5

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            25 percent of the tax.  The addition to tax is applicable unless                          
            petitioner establishes that the failure to file was due to                                
            reasonable cause and not willful neglect.                                                 
                  Here petitioner has not opposed respondent’s motion.  He has                        
            not offered any explanation to establish that the late filing of                          
            his 1985 and 1986 income tax returns was due to reasonable cause.                         
            Therefore, there is no genuine issue as to any material fact.                             
            Accordingly, respondent is entitled to a summary adjudication                             
            with respect to petitioner’s liability for the additions to tax                           
            as a matter of law.                                                                       
                  To reflect the foregoing,                                                           

            An appropriate order and decision                                                         
            will be entered for respondent.                                                           

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Last modified: May 25, 2011