Russell A. Condello - Page 14

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          date prescribed (determined with regard to any extension of time            
          for filing) unless the taxpayer can establish that such failure             
          is due to reasonable cause and not due to willful neglect.  The             
          taxpayer has the burden of proving that the addition to tax is              
          improper.  Rule 142(a); United States v. Boyle, 469 U.S. 241, 245           
          (1985).                                                                     
               Petitioner filed the return in or around October 1995--more            
          than 2 years late. Petitioner claims that he was unable to timely           
          file because of his divorce.  Petitioner is a C.P.A. and an                 
          educated man who teaches classes in tax and accounting at the               
          University of Texas at Arlington.  He should have known of his              
          duty to file a timely return.  Petitioner has not established               
          reasonable cause for his late filing.  Accordingly, we sustain              
          the Commissioner's determination with respect to the addition to            
          tax.                                                                        
               In reaching all of our holdings herein, we have considered             
          all arguments made by the parties, and, to the extent not                   
          mentioned above, we find them to be irrelevant or without merit.            
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          










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