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including the income tax), affd. per curiam without published
opinion 101 F.3d 695 (4th Cir. 1996).
Petitioner has not presented this Court with a valid
argument that would rebut respondent's determination.
Accordingly, respondent's determination of deficiencies in
petitioner's income tax for the years 1992 and 1993 is sustained.
Section 6651(a) imposes an addition to tax for a taxpayer's
failure to file a required return on or before the specified
filing date, including extensions. The addition to tax is
inapplicable, however, if the taxpayer shows that the failure to
file the return was due to reasonable cause and not due to
willful neglect. See sec. 6651(a)(1). To prove "reasonable
cause", a taxpayer must show that he exercised ordinary business
care and prudence and still was unable to file the return within
the statutorily prescribed time. See Crocker v. Commissioner, 92
T.C. 899, 913 (1989). Whether the elements that constitute
reasonable cause are present in any given situation is a question
of fact. See United States v. Boyle, 469 U.S. 241, 249 n.8
(1985). In the present case, petitioner admitted that he had
failed or refused to file a tax return for 1992 and 1993.
Petitioner has not asserted and we do not find that petitioner's
failure to file was due to reasonable cause. Respondent's
determination of an addition to tax under section 6651(a) for the
years 1992 and 1993 is sustained.
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