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time, any failure on their part to file returns or pay tax
liability was unavoidable and excusable.
From 1982 to 1993, petitioners have shown a pattern of
willful neglect in failing to file their Federal income tax
returns in a timely manner. Although petitioners employed a paid
tax preparer to prepare their returns, petitioners did not offer
any evidence to show that the paid preparer was the cause of
petitioners’ failing to file and pay the tax shown on their
returns on time. Also, petitioner is a well-educated individual
who knew or should have known that a tax return was due in a
timely fashion during all of the years in issue. See United
States v. Boyle, supra at 249-250.
Petitioners maintain that they lost some of their financial
records when they placed them in storage in 1985. Although the
loss of records was an involuntary action, it does not relieve
petitioners of their duty to file a timely return. See Zivnuska
v. Commissioner, 33 T.C. 226, 239-241 (1959). Therefore, we
sustain the determinations of respondent with respect to the
section 6651(a)(1) and (2) additions to tax.
Negligence Additions to Tax and Penalties
Respondent determined negligence additions to tax or
penalties for all of the years in issue. For 1985, section
6653(a)(1) imposes an addition to tax equal to 5 percent of the
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