Ronna Joan Robertson - Page 13




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          statutory exceptions to the imposition of the 10-percent tax.               
          Accordingly, petitioner is liable for the 10-percent additional             
          tax on the $35,000 and $8,717.32 early distributions under                  
          section 72(t).                                                              
          III.  Additions to Tax Under Sections 6651(a) and 6654(a)                   
               We now address whether petitioner is liable for additions to           
          tax under section 6651(a) for the 1993 and 1994 taxable years and           
          under section 6654(a) for the 1993 taxable year.  Petitioner                
          bears the burden of proving respondent’s determination is in                
          error.  See Rule 142(a).                                                    
               Section 6012(a) requires the filing of income tax returns,             
          section 6072(a) sets forth the due date, and section 6651(a)(1)             
          imposes an addition to tax for failure to file a return timely.             
          Pursuant to section 6651(a)(1), the addition to tax for failure             
          to timely file a required income tax return is imposed “unless it           
          is shown that such failure is due to reasonable cause and not due           
          to willful neglect”.                                                        
               Petitioner regularly filed Federal income tax returns up to            
          and through the 1992 taxable year.  Sometime in 1992 or 1993,               
          petitioner consulted with a tax attorney regarding the filing of            
          her tax return for the 1993 taxable year.  Subsequently,                    
          petitioner timely filed a request with the IRS seeking an                   
          extension of time to file her 1993 Federal income tax return.               








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