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Therefore, respondent's determination that petitioner had
unreported notary income of $4,000, $6,000, and $7,000 for 1990,
1991, and 1992, respectively, is sustained.
Based on the foregoing, we sustain respondent's
determination that petitioner had unreported income from her sole
proprietorship in the amounts of $87,000, $128,000, and $153,000
for the 1990, 1991, and 1992 taxable years, respectively.
II. Addition to Tax Under Sec. 6651(a)(1)
Respondent determined additions to tax for failure to file
timely tax returns under section 6651(a)(1) in the amounts of
$4,310, $8,493, and $10,178 for 1990, 1991, and 1992,
respectively. Section 6651(a)(1) provides for an addition to tax
of 5 percent per month for each month or part of a month for
which a return is late, the aggregate not to exceed 25 percent.
A taxpayer has a nondelegable duty to file a timely return but
can avoid the addition to tax for failing to do so by
affirmatively showing that the delinquency was due to reasonable
cause and not due to willful neglect. See sec. 6651(a). The
taxpayer bears the burden of proving both (1) that the failure
did not result from willful neglect, and (2) that the failure was
due to reasonable cause. See United States v. Boyle, 469 U.S.
241, 245 (1985). If the taxpayer does not meet this twin burden,
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