James F. McGuirl - Page 13




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          Duttenhofer v. Commissioner, 49 T.C. 200, 204 (1967), affd. per             
          curiam 410 F.2d 302 (6th Cir. 1969).                                        
               Petitioner asserts that reasonable cause existed with                  
          respect to his failure to file a timely return.  Petitioner                 
          contends that, since 1993 was a postbankruptcy petition year, the           
          documents petitioner needed to file the return were in the                  
          possession of the bankruptcy trustee.  As such, petitioner did              
          not have access to the documents.                                           
               Despite petitioner's assertion, there is nothing in the                
          record to suggest petitioner ever attempted to file a timely                
          return.  Petitioner never requested an extension to file his                
          return as provided under section 6081.  Furthermore, there is no            
          evidence in the record that petitioner requested the trustee to             
          provide him access to, or copies of, such records.  In addition,            
          we note petitioner's 1990 and 1991 taxable years were post-                 
          bankruptcy petition tax years.  However, petitioner's 1990 and              
          1991 tax returns were timely filed.  Accordingly, we hold                   
          petitioner is liable for the addition to tax under section                  
          6651(a).                                                                    
               3.  Section 6654(a) Addition to Tax                                    
               Respondent determined an addition to tax against petitioner            
          under section 6654(a) for failure to make timely estimated tax              
          payments.  This addition to tax is mandatory and cannot be waived           
          due to reasonable cause.  Recklitis v. Commissioner, 91 T.C. 874,           
          913 (1988); Grosshandler v. Commissioner, 75 T.C. 1, 21 (1980);             
          Estate of Ruben v. Commissioner, 33 T.C. 1071, 1072 (1960); sec.            


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