- 23 -
entitled thereto. Petitioner's recourse is to proceed under
section 6342.
6. Section 6651(a)(1) Additions to Tax
The final issue is whether petitioner is liable for the
additions to tax under section 6651(a)(1) for 1986 and 1987.
The addition to tax under section 6651(a)(1) is imposed
where there is a failure to timely file a tax return, unless it
is shown that the failure to timely file is due to reasonable
cause and not due to willful neglect. The taxpayer bears the
burden of proving that the Commissioner's determination is in
error. Funk v. Commissioner, 687 F.2d 264, 266 (8th Cir. 1982),
affg. T.C. Memo. 1981-506; Ehrlich v. Commissioner, 31 T.C. 536,
540 (1958).
Petitioner's returns for 1986 and 1987 were not timely
filed. Her position is that she could not decide whether she
would report the income attributable to the stocks and interest-
bearing accounts that were titled jointly in the names of
petitioner and Sandra and, for that reason, did not file her 1986
and 1987 returns until 1992. However, petitioner had salary and
wage income in each of these years as to which returns should
have been filed. Whatever doubts petitioner had with respect to
income attributable to property that was titled jointly with
Sandra was not a reasonable cause for her failure to timely file
the 1986 and 1987 returns. Thus, we hold that her failure to
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