- 33 -33
In this case, AJF neglected to retrieve its tax returns from
its return preparer, Witkowski, and timely file them with
respondent. Therefore, we find that AJF's untimely filing of its
returns was not due to reasonable cause. Accordingly, we sustain
respondent's determination with respect to the additions to tax
imposed by section 6651(a) for AJF's 1988, 1989, and 1990 taxable
years.
Contentions not addressed are either irrelevant or without
merit.
To reflect the foregoing,
Decisions will be entered
under Rule 155.
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