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Having decided that petitioner's legal positions do not
refute respondent's determination of income tax deficiencies, we
next consider whether petitioner is liable for the additions to
tax determined by respondent.2 Petitioner admitted at trial that
he did not file a Federal income tax return for the 1993, 1994,
and 1995 tax years. Even if petitioner had contended that the
Forms 1040NR he submitted for 1993 and 1994 should suffice to
obviate the late filing addition for those years, attempts by
citizens to file in the status of a nonresident alien do not
constitute valid tax returns within the meaning of section 6651.3
See, e.g., Sherwood v. Commissioner, T.C. Memo. 1997-26, affd.
without published opinion 138 F.3d 953 (5th Cir. 1998). In
addition, petitioner's legal positions do not suffice to justify
his failure to file and he has not otherwise shown reasonable
cause for his failure to file returns for 1993, 1994, and 1995.
We accordingly hold that petitioner is liable for additions to
tax under section 6651(a)(1) for late filing in 1993, 1994, and
1995.
Finally, respondent determined that petitioner is liable for
additions to tax for failure to pay estimated tax. Petitioner
has not shown any error in this determination. Therefore, we
2 If we decide that the additions to tax are applicable for
1994, the amounts determined in the notice of deficiency must be
increased to reflect the increased income tax deficiency shown by
respondent.
3 Section references are to the Internal Revenue Code as
amended and in effect for the periods under consideration. Rule
references are to this Court's Rules of Practice and Procedure.
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