Donald R. Martin - Page 18

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                              Petitioner filed his 1990 return about 10 months late.                                                                                       
                    Petitioner testified that he had problems with Waddell's lawsuit,                                                                                      
                    his own divorce, and alcoholism.  However, he did not allege or                                                                                        
                    show that he was incapacitated or unable to file his 1990 return                                                                                       
                    by October 15, 1991, as extended.  Petitioner suggests no other                                                                                        
                    reason for filing his 1990 return late.  We sustain respondent's                                                                                       
                    determination that petitioner is liable for the addition to tax                                                                                        
                    for failure to timely file his return under section 6651(a) for                                                                                        
                    1990.                                                                                                                                                  
                              To reflect the foregoing,                                                                                                                    

                                                                                                              Decision will be                                             
                                                                                          entered under Rule 155.                                                          
























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