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the accounting firm of Thompson & Co. to prepare, among other
things, his Federal income tax returns. In 1989, Dr. Wilkinson
dismissed Thompson & Co. from their accounting duties and hired
Frumkin & Lukin to provide accounting services to his medical
practice and to prepare tax returns for the years in issue.
These actions demonstrate Dr. Wilkinson's ability to function in
his chosen profession, his business acumen, and his ability to
exercise ordinary business care and prudence. Moreover,
petitioners' history of filing untimely returns establishes a
pattern of behavior seemingly unrelated to Dr. Wilkinson's
claimed mental illness.
We conclude that petitioners are liable for the section
6651(a)(1) addition to tax for 1988 and 1989. Petitioners failed
to file timely tax returns for 1988 and 1989 and have failed to
carry their burden of proof on the issues of reasonable cause and
willful neglect for those years.
E. Failure To Pay Estimated Taxes Under Section 6654
Respondent determined additions to petitioners' 1988 and
1989 taxes under section 6654 for underpayment of estimated
Federal income tax. An addition to tax under section 6654 is
mandatory absent the application of one of the exceptions
contained in that section. Recklitis v. Commissioner, 91 T.C. at
913. We find that none of the exceptions apply; thus, we hold
against petitioners on this issue.
F. Innocent Spouse Relief
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