Shizuo George Kurata - Page 16

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            time for filing), unless it is shown that such failure is due to                          
            reasonable cause and not due to willful neglect.  Petitioner                              
            bears the burden of proof as to reasonable cause and the absence                          
            of willful neglect.  See Rule 142(a).                                                     
                  In the notice of deficiency, respondent determined that the                         
            1989 tax return was due on October 15, 1990, and that petitioner                          
            filed that return on August 22, 1991.  Petitioner does not                                
            dispute those facts.  Petitioner did not present any testimony or                         
            other evidence to explain his failure to file the 1989 tax return                         
            in a timely manner.  Petitioner's attempt to introduce evidence                           
            in his brief is rejected.  See Rule 143(b).  Petitioner has not                           
            carried his burden of proof.  Respondent's determination of an                            
            addition to tax under section 6651(a)(1) is sustained, except to                          
            the extent that it relates to the difference between our                                  
            calculation of the adjustments to income arising from the sale of                         
            the five units and respondent's calculation (the section II.A.                            
            difference, supra).                                                                       
                  B.  Section 6662(a)                                                                 
                  Section 6662(a) provides for an accuracy related penalty in                         
            the amount equal to 20 percent of the portion of an underpayment                          
            of tax attributable to, among other things, negligence or                                 
            disregard of rules or regulations.  Sec. 6662(a) and (b)(1).  The                         
            term “negligence” includes any failure to make a reasonable                               

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