Allen C. Chamberlin and Martha L. Chamberlin - Page 28

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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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