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omission.” Cluck v. Commissioner, supra at 331. It prevents a
taxpayer from taking one position on one tax return and a
contrary position on another return for which the limitation
period has run. See id. If the duty of consistency applies, a
taxpayer who is gaining Federal tax benefits on the basis of a
representation is estopped from taking a contrary return position
in order to avoid taxes. See id.
Because petitioner’s 1993 taxable year is a closed year, and
because all of the elements of the doctrine are satisfied, we
hold that petitioner is bound by the duty of consistency and
prohibited from arguing that the alimony was deductible in 1990,
rather than in 1993 as he originally reported.
5. Addition to Tax
Respondent amended his answer to seek an addition to tax for
petitioner's failure to file timely his 1988 Federal income tax
return. Respondent has the burden of proof on this issue. See
Rule 142(a). Section 6651(a)(1) imposes an addition to tax equal
to 5 percent per month of the underpayment up to a maximum of 25
percent for untimely filed returns. This addition to tax is not
imposed if the failure to file timely was due to reasonable cause
and not due to willful neglect. Petitioner's 1988 Federal income
tax return was due on April 15, 1989. Petitioner signed his 1988
Federal income tax return on March 7, 1990, and did not file it
until September 27, 1990. The record is void of any explicit
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