Robert and Ella M. Tolbert - Page 8

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          $3,587 in cash expenses for 1991.  Petitioners presented no                 
          evidence at trial and no argument on brief to support the                   
          allowance of any additional cash expenses.                                  
               Respondent determined that petitioners were entitled to $363           
          of the $2,071 claimed as mortgage interest and points on their              
          1991 return.  Petitioners presented no evidence at trial and no             
          argument on brief regarding the remaining $1,708 disallowed by              
          respondent.                                                                 
               Petitioners have either abandoned these issues or failed to            
          carry their burden of proof.  Respondent's determination with               
          respect to these issues will be sustained.                                  
          Section 6651(a)(1) Addition to Tax--1990 and 1991                           
               Section 6651(a)(1) imposes an addition to tax for failure to           
          file timely a return, unless the taxpayer establishes that the              
          failure did not result from “willful neglect” and that the                  
          failure was due to “reasonable cause”.  The addition to tax                 
          equals 5 percent of the tax required to be shown on the return              
          for the first month, with an additional 5 percent for each                  
          additional month or fraction of a month during which the failure            
          to file continues, not to exceed a maximum of 25 percent.  Sec.             
          6651(a)(1).                                                                 
               Petitioners bear the burden of proving that respondent’s               
          determination is incorrect.  Rule 142(a); Cluck v. Commissioner,            
          105 T.C. 324, 339 (1995).  Petitioners failed to offer any                  
          evidence or explanation regarding the late filing of their 1990             




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