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addition to tax is 5 percent of the amount required to be
reported on the return for each month or fraction thereof during
which such failure to file continues, not to exceed 25 percent in
the aggregate. See sec. 6651(a)(1). The question whether
failure to timely file is due to reasonable cause and not willful
neglect is one of fact, on which petitioner bears the burden of
proof. See Rule 142(a); United States v. Boyle, 469 U.S. 241
(1985).
Petitioner's argument regarding the imposition of the
section 6651(a)(1) addition to tax is contained in the following
sentence: "In that petitioner's 1990 income tax return was
timely filed, it follows that petitioner is not liable for this
penalty." We have found that petitioner's return was not timely
filed. Moreover, as United States v. Boyle, supra, makes clear,
while a taxpayer may entrust the filing of a tax return to an
agent, the taxpayer does so at his or her own risk. Respondent's
determination of the addition to tax under section 6651(a)(1) for
1990 is sustained.
Decision will be entered
for respondent.
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Last modified: May 25, 2011