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proving respondent’s determination is in error. See Rule 142(a).
A. Additions to Tax Under Section 6651(a)(1) and (2)
Section 6651(a)(1) provides for an addition to tax of 5
percent of the tax required to be shown on the return for each
month or fraction thereof for which there is a failure to file,
not to exceed 25 percent. Section 6651(a)(2) provides for an
addition to tax of .5 percent per month up to 25 percent for
failure to pay the amount shown or required to be shown on a
return. A taxpayer may be subject to both section 6651(a)(1) and
(2), in which case the amount of the addition to tax under
section 6651(a)(1) is reduced by the amount of the addition to
tax under section 6651(a)(2) for any month to which an addition
to tax applies under both paragraphs (1) and (2). The combined
amounts under paragraphs (1) and (2) cannot exceed 5 percent per
month. See sec. 6651(c)(1).
To avoid the additions to tax for filing late returns, a
taxpayer bears the burden of proving both (1) that the failure to
file did not result from willful neglect, and (2) that the
failure to file was due to reasonable cause. See United States
v. Boyle, 469 U.S. 241, 245 (1985). If the taxpayer does not
meet this burden, the imposition of the addition to tax is
mandatory. See Heman v. Commissioner, 32 T.C. 479 (1959), affd.
283 F.2d 227 (8th Cir. 1960). Petitioner admits that he failed
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