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Delinquency--Section 6651(a)
Section 6651(a)(1) provides for an addition to tax of 5
percent per month for each month or part of a month for which a
return is late, the aggregate not to exceed 25 percent.
A taxpayer has a nondelegable duty to file a timely return
but can avoid the addition to tax for failing to do so by
affirmatively showing that the delinquency was due to reasonable
cause and not due to willful neglect. Sec. 6651(a). The
taxpayer bears the burden of proving both (1) that the failure
did not result from willful neglect, and (2) that the failure was
due to reasonable cause. United States v. Boyle, 469 U.S. 241,
245 (1985). If the taxpayer does not meet this twin burden, the
imposition of the addition to tax is mandatory. Heman v.
Commissioner, 32 T.C. 479 (1959), affd. 283 F.2d 227 (8th Cir.
1960).
Respondent determined that petitioner is liable for a 25-
percent addition to tax under section 6651(a)(1) for the 1989 and
1991 tax years. As we have already found, the 1989 tax year is
closed pursuant to the statute of limitations; therefore, we
confine our discussion of the addition to tax for failure to
timely file to the 1991 tax year. Petitioner's 1991 Federal
income tax return was filed on October 15, 1992. There is no
evidence of a request for an extension for the filing of the 1991
return. Petitioner argues that respondent has failed to
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