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sec. 6651(a)(1). An additional 5 percent is imposed for each
month or fraction thereof in which the failure to file continues,
to a maximum of 25 percent of the tax. See id. The addition to
tax is imposed on the net amount due. See sec. 6651(b). The
addition is applicable unless a taxpayer establishes that the
failure to file was due to reasonable cause and not willful
neglect. See id.
Petitioner testified that an accountant prepared
petitioner’s Federal and State income tax returns for the 1988,
1989, and 1990 taxable years and that he mailed the returns
sometime in 1991.
To support his testimony, petitioner submitted copies of his
Federal and State income tax returns for the 1988 and 1989
taxable years along with a bill dated August 31, 1990, from an
accountant for the preparation of those returns.
In addition, petitioner filed a motion to extend the time to
file his brief on January 27, 1994, and attached to the motion a
photocopy of a money order dated September 12, 1990, made payable
to the “Internal Rev. Service” in Ogden, Utah, in the amount of
$515.93. Petitioner, however, never attempted to enter the money
order into evidence, and nothing on the money order indicates
what the payment was for, or for which taxable year it applied.
Petitioner’s testimony as to the filing of his returns for
the years at issue is also contradictory. While refusing to
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