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Petitioner relied on Mr. Todar to file timely his 1991 and
1992 returns. Prior to the respective due dates of petitioner's
1991 and 1992 returns, petitioner was aware of those due dates
and knew that he had a duty to file timely those returns.
Mr. Todar had enough information available to prepare
petitioner's 1991 and 1992 returns so that petitioner could
timely file those returns. After timely filing his returns for
1991 and 1992, petitioner could have filed amended returns for
those years in order to reflect any additional, pertinent infor-
mation that he was able to obtain regarding his wife's catering
activities.
OPINION
Petitioner has the burden to show that respondent's determi-
nations in the notice with respect to the additions to tax under
section 6651(a)(1) are in error. Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933).
Section 6651(a)(1) imposes an addition to tax for failure to
file timely a required return "unless it is shown that such
failure is due to reasonable cause and not due to willful ne-
glect". Consequently, in order to avoid the additions to tax in
this case, petitioner must establish that his failure to file
timely (1) was due to reasonable cause and (2) did not result
from willful neglect. Sec. 6651(a); United States v. Boyle, 469
U.S. 241, 245 (1985).
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