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arguments have some colorable merit." See Crain v. Commissioner,
737 F.2d 1417, 1417 (5th Cir. 1984). No useful purpose would be
served by any further explanation. Suffice to say, petitioner is
subject to Federal income tax during the relevant years, and we
sustain respondent's deficiency determinations.
Respondent determined an addition to tax under section
6651(a) for failure to file a timely return for 1993 and 1994.
Section 6651(a) provides for an addition to tax for failure to
file a timely return. The addition to tax is equal to 5 percent
of the amount required to be shown as tax on the return, with an
additional 5 percent for each additional month or fraction
thereof during which the failure continues, not exceeding 25
percent in the aggregate.
A taxpayer may avoid the addition to tax by establishing
that the failure to file a timely return was due to reasonable
cause and not willful neglect. See Rule 142(a); United States v.
Boyle, 469 U.S. 241, 245-246 (1985). Petitioner asserts that he
relied on the advice rendered to him in the letters he submitted
to the Court. As evident from the documents he submitted to the
Court, petitioner had to search nationwide to procure materials
in support of his meritless positions.
While reliance on advice as to whether a return must be
filed may constitute reasonable cause, the person giving that
advice must be competent to render that advice and the reliance
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