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Section 6651(a)(1)22 imposes an addition to tax of 5 percent
per month (with a maximum of 25 percent) in case of failure to
file a timely tax return, unless it is shown that this failure is
due to reasonable cause and not due to willful neglect.
Petitioner has the burden of proving error in respondent’s
determination that this addition to tax should be imposed against
the estate. See Church of Scientology of California v.
Commissioner, 823 F.2d 1310, 1322 (9th Cir. 1987), affg. 83 T.C.
22 Sec. 6651(a) provides, in pertinent part, as follows:
SEC. 6651. FAILURE TO FILE TAX RETURN OR TO PAY TAX.
(a) Addition to the Tax.–-In case of failure--
(1) to file any return required under authority of
subchapter A of chapter 61 * * * on the date prescribed
therefor (determined with regard to any extension of
time for filing), unless it is shown that such failure
is due to reasonable cause and not due to willful
neglect, there shall be added to the amount required to
be shown as tax on such return 5 percent of the amount
of such tax if the failure is for not more than 1
month, with an additional 5 percent for each additional
month or fraction thereof during which such failure
continues, not exceeding 25 percent in the aggregate;
(2) to pay the amount shown as tax on any return
specified in paragraph (1) on or before the date
prescribed for payment of such tax (determined with
regard to any extension of time for payment), unless it
is shown that such failure is due to reasonable cause
and not due to willful neglect, there shall be added to
the amount shown as tax on such return 0.5 percent of
the amount of such tax if the failure is for not more
than 1 month, with an additional 0.5 percent for each
additional month or fraction thereof during which such
failure continues, not exceeding 25 percent in the
aggregate;
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