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not more than 1 month, with an additional 5 percent for each
month in which the failure to file continues, to a maximum of 25
percent of the tax in the aggregate. The addition to tax is
applicable unless it is shown that the failure to file is due to
reasonable cause and not due to willful neglect.
There is no evidence in the record that suggests that
petitioner's failure to file a Federal income tax return for any
year in issue was due to reasonable cause and not due to willful
neglect. It was petitioner's burden to produce such evidence,
Rule 142(a), and this he has failed to do. Consequently, we
sustain respondent's determination that petitioner is liable for
the additions to tax under section 6651(a)(1) for the years 1990
through 1993.
4. Section 6654 Additions to Tax
For the years 1991 through 1993 respondent determined that
petitioner is liable for the additions to tax under section 6654
for his failure to make estimated tax payments. Section 6654
provides for an addition to tax if estimated taxes are underpaid.
It contains no provision relating to reasonable cause and lack of
willful neglect. Because petitioner failed to make any estimated
tax payments for each of the years 1991 through 1993,
respondent's determination is sustained. Grosshandler v.
Commissioner, 75 T.C. 1, 20-21 (1980).
To reflect the foregoing,
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