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Petitioner Barbara Bach made contributions totaling $4,000
to her IRA during 1987. Under section 4973(a), a 6-percent tax
is imposed on excess contributions to an IRA. An excess
contribution is defined as an amount contributed to an IRA less
any qualified rollovers and less the amount allowable as a
deduction under section 219. Sec. 4973(b)(1). Section 219(b)
allows a maximum deduction of $2,000 for a contribution to Ms.
Bach's IRA. Because Ms. Bach made an excess contribution of
$2,000 to her IRA, none of which constituted a qualified
rollover, she is subject to this tax.
Addition to Tax for Failure To File a Timely Return
Respondent determined that petitioners are liable for an
addition to tax under section 6651(a)(1). Petitioners filed
their 1987 Federal income tax return on November 21, 1988.
Petitioners bear the burden of proof on this issue. Abramo v.
Commissioner, 78 T.C. 154, 163 (1982). Petitioners did not
address this issue on brief, nor is there any evidence in the
record that would lead us to conclude that they had a reasonable
excuse for not filing their 1987 return until November 21, 1988.
See sec. 6651(a)(1). Thus, we sustain respondent's
determination.
Additions to Tax for Negligence
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