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in issue and is therefore liable for an addition to tax under
section 6651(a)(1) for failure to file timely a return.
OPINION
Section 6651(a)(1) provides for a 5-percent-per month
addition to tax, not to exceed 25 percent, if a taxpayer fails to
file timely a Federal income tax return, unless such failure is
due to reasonable cause and not due to willful neglect. The
taxpayer has the burden of proving that the Commissioner's
determination of the addition to tax is erroneous. See BJR Corp.
v. Commissioner, 67 T.C. 111, 131 (1976); Bebb v. Commissioner,
36 T.C. 170 (1961); cf. sec. 7491, effective for court
proceedings arising in connection with examinations commencing
after July 22, 1998.
Respondent determined that petitioner is liable for an
addition to tax under section 6651(a)(1) for failure to file
timely his 1993 return. Petitioner testified at trial that he
mailed his return to respondent timely as he did every year on,
or a few days prior to, April 15. He contends that the first
information he had that his 1993 return had not been received and
filed was when his 1993 tax year was audited in 1995. He
contends that he thereafter mailed respondent a copy of his 1993
return that he had maintained for his records. Petitioner
offered nothing more than his own testimony in support of his
contention that he timely filed his 1993 return.
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