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statutory regime was again changed in relation to 1989.6
Respondent determined that petitioner is liable under the
provision of section 6651(f) in relation to his failure to file
for 1989. That section, so far as is relevant, provided that if
any failure to file any return is fraudulent the additions to tax
for failure to file provided in section 6651(a) are increased
from 5 percent to 15 percent and from 25 percent to 75 percent
respectively.7
There is an underpayment of tax for each of the years in
issue. Petitioner was aware of his legal obligation to file for
the years preceding the years in issue and did in fact file
returns for years prior to 1986. Petitioner did not file returns
for 1986, 1987, 1988, and 1989, or any years thereafter.
5(...continued)
establishes is not attributable to fraud.
6See Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-
239, sec. 7721(c)(1) (deleting Code sec. 6653(b)), and sec.
7741(a) (inserting the new Code sec. 6651(f)).
7SEC. 6651(a). Addition to the Tax.--In case of failure--
(1) to file any return required under authority of
subchapter A of chapter 61 * * * there shall be added to the
amount required to be shown as tax on such return * * * [15]
percent of the amount of such tax if the failure is for not
more than 1 month, with an additional * * * [15] percent for
each additional month or fraction thereof during which such
failure continues, not exceeding * * * [75] percent in the
aggregate; [Sec. 6651(a), (f). The bracketed percentages
are substituted into sec. 6651(a) pursuant to sec. 6651(f)
in cases where the failure to file is fraudulent.]
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