- 9 -
is not deductible. See Stolk v. Commissioner, 40 T.C. 345, 356
(1963), affd. 326 F.2d 760 (2d Cir. 1964); Podems v.
Commissioner, 24 T.C. 21, 23 (1955); Fast v. Commissioner, T.C.
Memo. 1998-272. Petitioner is not entitled to an additional
deduction for employment-related travel expenses that would have
been reimbursed by his employer if he had submitted a timely
claim for reimbursement.
Petitioner's 1993 Federal income tax return was due on or
before April 15, 1994, see sec. 6072(a), but it was not filed
until April 15, 1996. Section 6651(a)(1) provides for an
addition to tax in the amount of 5 percent of the amount of the
tax required to have been shown on the return if the failure to
file is for not more than 1 month, with an additional 5 percent
for each month in which the failure to file continues, to a
maximum of 25 percent of the tax in the aggregate. If an income
tax return is not filed within 60 days of the prescribed date for
filing (including extensions), the addition to tax imposed is not
less than the lesser of $100 or 100 percent of the amount
required to be shown as a tax on the return. The addition to tax
is applicable unless it is shown that the failure to file is due
to reasonable cause and not due to willful neglect.
Petitioner's 1993 return was not filed within 60 days of
April 15, 1994. The amount required to have been shown as a tax
on that return exceeds $100. In the notice of deficiency
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