Warren Jack Kidder and Barbara Jeanne Kidder - Page 8

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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.            
               Petitioners failed to show that they mailed their return or            

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