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it is more likely than not that petitioner and Evalyn filed their
tax returns for 1993, 1994, and 1995 on or before March 11, 1997.
We so hold.
However, we do not have credible evidence that petitioner and
Evalyn filed their tax returns for any of these years on or before
the extended tax return due dates for the respective years, or even
that any of these tax returns was filed less than 4 months and 1
day after the respective extended due date. See supra note 6.
Accordingly, petitioner has failed to carry his burden of proving
that his tax returns were filed less than 4 months and 1 day after
their extended due dates. As a result, if there is a net amount
due (see sec. 6651(b)(1)) after application of the foregoing, then
petitioner will be liable for an addition to tax under section
6651(a)(1) in the amount of 25 percent of that net amount.
To take account of the foregoing, including the parties’
concessions, see supra note 2,
Decision will be entered
under Rule 155.
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