William L. Reese - Page 12

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          Accordingly, we sustain respondent’s determination of an                    
          additional tax with respect to the 1992 distribution and $638 of            
          the U.S. Trust Co. distribution.                                            
               C.  Addition to Tax for Failure To File Return                         
               Section 6651(a)(1) provides that, in the case of a failure             
          to file an income tax return by the due date, there shall be                
          imposed an addition to tax of 5 percent of the amount of tax                
          required to be shown as tax on such return for each month or                
          portion thereof during which the failure continues, not exceeding           
          25 percent in the aggregate, unless such failure is due to                  
          reasonable cause and not due to willful neglect.  In the notice             
          of deficiency, respondent determined an addition to tax under               
          that section in the amount of $5,916.25.  In the petition,                  
          petitioner assigns error to that determination but avers no facts           
          in support of that assignment.                                              
               Petitioner testified that he filed his 1992 return on time,            
          but he admitted that he could not prove that fact.  The parties             
          have stipulated a copy of petitioner's 1992 return, which was               
          mailed to respondent’s counsel on October 2, 1996.  That return             
          shows petitioner’s signature and a date of April 12, 1993.  On              
          that return, petitioner claims an overpayment of $230.                      
          Petitioner has produced no evidence that he ever received any               
          refund or other credit for 1992.  Petitioner’s uncorroborated               
          testimony that he filed his 1992 return on time is self-serving,            
          and we are unwilling to, and need not, accept that testimony at             




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