- 13 - to file, or ratify the filing of a petition for his 1980 tax year. Thus, we lack jurisdiction over petitioner’s 1980 tax year. Consequently, we lack jurisdiction to decide whether the time for respondent to assess petitioner’s 1980 tax liability has passed. B. Whether Petitioner Had Reasonable Cause To File His 1981 Return Late Petitioner contends that he had reasonable cause to file his 1981 income tax return late because he was at sea for up to 6 months in 1982 and he lived in Maryland rather than Colorado where the Synergy Resources project was based. We disagree. A taxpayer is liable for an addition to tax of up to 25 percent for failure to timely file Federal income tax returns unless the taxpayer shows that such failure was due to reasonable cause and not willful neglect. See sec. 6651(a)(1). To prove reasonable cause, a taxpayer must show that he or she exercised ordinary business care and prudence and was nevertheless unable to file the return within the prescribed time. See Crocker v. Commissioner, 92 T.C. 899, 913 (1989); sec. 301.6651-1(c)(1), Proced. & Admin. Regs. Petitioner reentered the Navy in June 1982. He has not shown that being at sea or living in Maryland prevented him from timely filing his 1981 return. We conclude that petitioner has not shown that he had reasonable cause to file his 1981 return late.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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