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Section 6651(a)(1) imposes an addition to tax for failure to
file a return on the date prescribed (determined with regard to
any extension of time for filing), unless it is shown that such
failure is due to reasonable cause and not due to willful
neglect. The taxpayer has the burden of proof to show the
addition is improper. Rule 142(a); United States v. Boyle, 469
U.S. 241, 245 (1985).
Respondent has determined that petitioner's 1992 Federal
income tax return was due, after extension, on August 15, 1993.
Petitioner filed his Federal income tax return for 1992 on
February 14, 1995.10 Petitioner's only argument against the
delinquency addition is that he felt that he had no taxes owing.
We have already found that petitioner did owe tax; therefore,
respondent is sustained on this issue.
Negligence
Section 6662(a) imposes a penalty in an amount equal to 20
percent of the portion of the underpayment of tax attributable to
one or more of the items set forth in section 6662(b), including
negligence or disregard of rules or regulations. Respondent
determined that a portion of the underpayment of petitioner's tax
was due to negligence or intentional disregard of rules or
10 Petitioner's Federal income tax return which was
submitted at trial is stamped “Feb 14 1995", and this is the date
argued in respondent's brief. The date used in the statutory
notice of deficiency, however, is Mar. 3, 1995. This discrepancy
does not affect the amount of the addition to tax.
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