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during the years in issue. Moreover, petitioner testified that
his wife has not indicated any desire to file a joint return with
him. We therefore sustain respondent’s determination that
petitioner’s filing status is "married filing separately" for
taxable years 1994 and 1995.
Issue 5. Failure To Timely File Tax Return
Petitioner admits he did not file tax returns for any of the
years in issue and that he has income tax liability. Section
6651(a) imposes an addition to tax for failure to timely file a
return, unless the taxpayer establishes: (1) The failure did not
result from willful neglect; and (2) the failure was due to
reasonable cause. See United States v. Boyle, 469 U.S. 241, 245-
246 (1985). Petitioner bears the burden of proof on this issue.
See Rule 142(a); Baldwin v. Commissioner, 84 T.C. 859, 870
(1985). Petitioner failed to prove reasonable cause for his
failure to file.
Respondent's computation of the addition to tax in the
notice of deficiency does take into consideration petitioner’s
withholding tax credits, as is required by section 6651(b)(1).
See sec. 301.6651-1(d)(1), Proced. & Admin. Regs. Accordingly,
the addition to tax for failure to file returns under section
6651(a), as it will be modified in a Rule 155 computation, is
sustained.
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