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4 month extension of time to file until August 16, 1993.6 Sec.
6081; sec. 1.6081-4, Income Tax Regs. Section 7502 generally
provides that a return which is timely mailed will be treated as
filed on the date it is mailed. However, this rule does not
apply in petitioner's case because she admits to mailing her
return on August 20, 1993, 4 days after the prescribed, extended
date for filing the return. Sec. 7502(a)(2). We therefore find
that petitioner's 1992 return was filed on August 30, 1993, the
date it was received by respondent.
Based on the record, we further find that petitioner has
failed to prove that her failure to timely file her return was
not due to willful neglect or that such failure was due to
reasonable cause. We reject her argument that her responsibility
to prepare other individuals' tax returns constitutes reasonable
cause for failing to timely file her own return. Accordingly, we
hold that petitioner is liable for the section 6651(a)(1)
addition to tax.
The third issue for decision is whether petitioner is liable
for the section 6662(a) accuracy-related penalties for 1992 and
1993. Respondent's determinations of negligence are presumed to
be correct, and petitioner bears the burden of proving that the
penalties do not apply. Rule 142(a); Welch v. Helvering, 290
U.S. at 115; Bixby v. Commissioner, 58 T.C. 757, 791-792 (1972).
6 Since August 15, 1993, fell on a Sunday, petitioner was
allowed an extra day to file the return. Sec. 7503.
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