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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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