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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