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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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