William J. Tully - Page 10




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          245 (1985).                                                                 
               Whether petitioner acted with "reasonable cause", and not              
          with "willful neglect", is a question of fact, and petitioner               
          bears the burden of proof.  See Rule 142(a); see also Lee v.                
          Commissioner, 227 F.2d 181, 184 (5th Cir. 1955), affg. a                    
          Memorandum Opinion of the Court dated Jan. 1, 1953.                         
               Respondent's request for admissions requested that                     
          petitioner admit or deny the following, all of which pertain to             
          the issue of petitioner's liability for an addition to tax for              
          failure to file timely pursuant to section 6651(a)(1):                      
                    1.  Petitioner did not file his joint federal                     
               income tax return for tax year ended December 31, 1993                 
               * * * until August 2, 1995.                                            
                    2.  Petitioner failed to timely file his income                   
               tax return for the taxable year 1993.                                  
                    3.  Petitioner had no excuse for failing to timely                
               file the aforesaid tax return.                                         
               Pursuant to Rule 90(c), each matter is deemed admitted                 
          unless, within 30 days after service of the request or within               
          such shorter or longer time as the Court may allow, the party to            
          whom the request is directed serves upon the requesting party a             
          written answer which admits or denies the assertions made by                
          respondent.  Based on the deemed admissions as a result of                  
          petitioner's failure to file any response to respondent's                   
          requests pursuant to Rule 90(c), we sustain respondent's                    
          determination as to the failure to file timely penalty pursuant             
          to section 6651(a)(1).                                                      






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