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Section 72(t) provides for a 10-percent additional tax on the
taxable amount of an early distribution from a qualified
retirement plan. Section 72(t)(2) provides exceptions to the tax
for certain types of distributions. Petitioners did not offer
any evidence at trial related to this issue and failed to address
it on brief. Therefore, we hold that petitioners are liable for
the additional tax pursuant to section 72(t). See Rule 142(a).
Respondent determined that Mr. Morin is liable for an
addition to tax pursuant to section 6651(a)(1) for 1993 and that
petitioners are liable for additions to tax pursuant to section
6651(a)(1) for 1994 and 1995. Section 6651(a)(1) imposes an
addition to tax for failure to file a return on the date
prescribed (determined with regard to any extension of time for
filing), unless the taxpayer can establish that such failure is
due to reasonable cause and not due to willful neglect. The
taxpayer has the burden of proving the addition is improper. See
Rule 142(a); United States v. Boyle, 469 U.S. 241, 245 (1985).
Petitioners presented no evidence showing that Mr. Morin filed a
return for 1993, that they filed returns for 1994 and 1995, or
that these failures to file were due to reasonable cause and not
due to willful neglect. Accordingly, we hold that Mr. Morin is
liable for an addition to tax pursuant to section 6651(a)(1) for
1993 and that petitioners are liable for the additions to tax
pursuant to section 6651(a)(1) for 1994 and 1995.
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