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the imposition of the addition to tax is mandatory. See Heman v.
Commissioner, 32 T.C. 479 (1959), affd. 283 F.2d 227 (8th Cir.
1960).
Petitioner has failed to file her 1990, 1991, and 1992
income tax returns. Petitioner testified that she was too
distraught over her husband's death on October 15, 1990, to file
her 1990 tax return. She further testified that she was under a
lot of stress, was under a physician's medical care, and was
taking a lot of medication. In light of the fact that petitioner
prepared 2,765 client returns in 1991, we conclude that
petitioner's failure to file her 1990 income tax return was not
due to reasonable cause, and therefore the addition to tax is
properly imposed.
Petitioner's 1991 and 1992 income tax returns were due on
April 15, 1992 and 1993, respectively. By her testimony,
petitioner seeks to imply that she was unable to file her 1991
and 1992 income returns on time because the IRS had her business
records. The record shows that the United States executed a
search warrant of petitioner's business premises on April 10,
1992, where approximately 60 boxes of records were seized.
However, during petitioner's criminal proceedings, petitioner and
her attorneys were informed that they could examine her seized
records or take them back at anytime. Thus, petitioner had ample
opportunity to access her business records. Moreover, even after
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