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section 6662 accuracy-related penalty for 1992 and 1993. As to
the section 6651(a)(1) late filing addition, it applies if
petitioners filed their return late and are unable to show that
their failure to file the return on time was due to reasonable
cause and not due to willful neglect. See Niedringhaus v.
Commissioner, 99 T.C. 202, 220-221 (1992).
Before considering whether petitioners have shown reasonable
cause, we consider whether petitioners’ 1992 return was timely
filed. Respondent determined that petitioners’ 1992 return was
filed 1 month or less after the due date, as extended. The
parties stipulated a copy of petitioners’ 1992 return that was
filed with respondent. The parties did not stipulate the date on
which respondent received the return. The stipulated copy of
petitioners’ 1992 return bears a date stamp that is illegible.
The return was signed by the tax return preparer on October 11,
1993, and by petitioners on October 14, 1993. Attached to
petitioners’ 1992 return are extensions that extend the time for
filing the 1992 return to October 15, 1993. Petitioners did not
prove, however, that they mailed (by U.S. mail) their 1992 return
on or before October 15, 1993. See sec. 7502 (providing that
timely mailing will be considered to be timely filing under
certain circumstances, which includes a showing of a timely U.S.
postmark).
Petitioners failed to show that they mailed their return or
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