- 48 -
due date of petitioners’ 1987 tax return was extended to May 5,
1989; and in light of our lack of information as to the foregoing
we cannot conclude that petitioners acted reasonably in delaying
the filing of their 1987 tax return.16
We hold, for respondent, that petitioners filed their 1987
tax return more than 6 months late, and that petitioners have not
shown that their failure to file timely was due to reasonable
cause.
B. Section 6653(a)(1)
In the notice of deficiency respondent determined, and on
brief respondent contends, that petitioners were negligent in
claiming the theft/casualty loss deduction. At trial Laney
testified, and on brief petitioners contend, that they relied on
the advice of Henry, their lawyer, in claiming this deduction.
We agree with respondent.
16 For example, it may be that respondent’s employees
merely advised petitioners that, if petitioner in fact did not
have a tax liability (or no tax liability in excess of their
$953.08 of withholding), then petitioners would not be liable for
an addition to tax under sec. 6651(a)(1). As we have held on
other occasions, that advice would not protect petitioners in the
instant case, because they do have a 1987 tax liability in excess
of their withholding. E.g., Beales v. Commissioner, T.C. Memo.
1992-608; Morgan v. Commissioner, T.C. Memo. 1984-384, affd. 807
F.2d 81 (6th Cir. 1986); Wilkinson v. Commissioner, T.C. Memo.
1982-429; see also Patronik-Holder v. Commissioner, 100 T.C. 374,
379-381 (1993); Stevens Bros. Foundation, Inc. v. Commissioner,
39 T.C. 93, 133-134 (1962), affd. in part and revd. in part 324
F.2d 633, 646 (8th Cir. 1963).
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