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establish that an extension was not filed for 1991. Petitioner,
however, bears the burden of proof on the issue. Rule 142(a).
Petitioner further contends that his return preparer
informed him that an extension to file his 1991 return had been
obtained through October 15, 1992. Therefore, he argues that his
failure to file a timely return was due to reasonable cause.
Reliance on such erroneous advice from a tax preparer is not
reasonable cause. United States v. Boyle, supra at 247-248.
Moreover, petitioner is an attorney and should have known of his
obligation to file a timely return. Thus, “when there is no
question that a return must be filed, the taxpayer has a
personal, nondelegable duty to file the tax return when due.”
United States v. Kroll, 547 F.2d 393, 396 (7th Cir. 1977). The
addition to tax pursuant to section 6651(a)(1) is sustained.
To reflect the foregoing,
Decision will be
entered under Rule 155.
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