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expense account report for Cilena. Petitioner has not
established that he was the owner of the rental equipment on this
date. Further, petitioner has not argued that the advertising
expense was related to the consulting services or portable clean
room. Therefore, petitioner has not proven entitlement to the
claimed deduction.
IV. Addition to Tax
Section 6651(a)(1) imposes an addition to tax for failure to
file a required return on or before the specified filing date.
The addition to tax is 5 percent of the amount required to be
shown as tax on the return and an additional 5 percent is imposed
for each additional month or fraction thereof during which the
failure continues, but not to exceed 25 percent in the aggregate.
See sec. 6651(a)(1). This addition to tax may be avoided only if
petitioner can show that his failure to file was due to
reasonable cause and not willful neglect. See Rule 142(a);
United States v. Boyle, 469 U.S. 241, 245-246 (1985).17
Petitioner filed his 1993 tax return on June 30, 1995.
Petitioner argues that the bankruptcy proceedings required him to
provide documents to the bankruptcy trustee which were necessary
for him to effectively file his tax return, and the trustee did
not return the documents to petitioner until the spring of 1995.
As a general matter, the unavailability of information or records
17See supra note 10.
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