Steven A. Monaco - Page 5

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                  As to the addition to tax pursuant to section 6651(a) for                             
            failure to file a timely 1994 return, petitioner bears the burden                           
            of proving that it does not apply.  Rule 142(a).  The facts                                 
            establish that petitioner did not file a 1994 return on or before                           
            April 17, 1995.2  Petitioner mailed to respondent a Form 1040NR                             
            that was received by respondent on October 20, 1995.  Even if we                            
            were to consider this a return, it was received over 5 months                               
            from the due date, and the maximum addition to tax under section                            
            6651(a) of 5 percent per month, not to exceed 25 percent, would                             
            apply.                                                                                      
                  At trial, petitioner stated that he believed that he had                              
            filed a request for an extension of time in which to file his                               
            1994 return.  Petitioner failed to produce a copy of such a                                 
            request.  The records of the Internal Revenue Service indicate                              
            that no such request for extension was filed.  On the basis of                              
            record, we find that no such request was filed.  We therefore                               
            hold that petitioner is liable for the addition to tax under                                
            section 6651(a).                                                                            
                  As to the addition to tax pursuant to section 6654 for                                
            failure to pay estimated income tax, petitioner bears the burden                            
            of proving that it does not apply.  Rule 142(a).  Petitioner                                
            offered no evidence or argument on this issue.  Therefore, we                               


                  2Apr. 15, 1995, fell on a Saturday; therefore, petitioner                             
            had until Monday, Apr. 17, 1995, to file a timely 1994 return.                              
            See sec. 7503.                                                                              




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