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further contends that one of the reasons why he did not make the
appropriate amount of estimated tax payments for 1994 related to
certain unresolved tax issues for 1993 that were pending before
the Internal Revenue Service.
Petitioner has the burden to show that he is not liable for
the additions to tax under sections 6651(a) and 6654(a). Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Section 6651(a)(1) imposes an addition to tax for failure to
file timely a tax return. The addition to tax does not apply if
the failure is due to reasonable cause, and not to willful
neglect. Sec. 6651(a)(1). Petitioner suggested at trial that
one of the reasons that he did not timely file his 1994 return
was because he did not know the amount of his income for 1994 as
of the time that return was due. We find that explanation hard
to believe, since petitioner is presumably a cash basis taxpayer
who would have known the amount of income that he earned during
1994 well before the due date of his 1994 return. In any event,
unavailability of information or records does not necessarily
establish reasonable cause for failure to file timely. See
Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324, 1342-1344
(1971), affd. without published opinion 496 F.2d 876 (5th Cir.
1974). A taxpayer is required to file timely based on the best
information available and to file thereafter an amended return if
necessary. Estate of Vriniotis v. Commissioner, 79 T.C. 298, 311
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