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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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