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respondent determined that petitioner was liable for a $100
addition to tax under section 6651(a).
Petitioner explained that he did not file his return on time
because he believed that he was due a refund. Petitioner's
erroneous belief that he was due a refund does not constitute
reasonable cause for the failure to file a timely Federal income
tax return. See Krieger v. Commissioner, T.C. Memo. 1993-347,
affd. without published opinion 64 F.3d 657 (4th Cir. 1995).
Because petitioner has not demonstrated that his failure to file
a timely 1993 Federal income tax return was due to reasonable
cause and not due to willful neglect, he is liable for the
addition to tax under section 6651(a)(1) as determined by
respondent.
To reflect the foregoing,
Decision will be
entered for respondent.
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