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Addition to Tax Under Section 6651(a)(1)
Respondent determined that petitioner is liable for 1993 for
the addition to tax under section 6651(a)(1) because respondent
did not receive the 1993 joint return of petitioner and Ms.
Brodsky until May 14, 1995.
Section 6651(a)(1) imposes an addition to tax for failure to
file timely a tax return. The addition to tax does not apply if
the failure is due to reasonable cause and not to willful ne-
glect. Sec. 6651(a)(1).
Petitioner contends that respondent erred in determining
that he is liable for 1993 for the addition to tax under section
6651(a)(1) because he had reasonable cause for not timely filing
the joint return for that year. According to petitioner, reason-
able cause existed because at the time that he was preparing that
joint return: (1) He was engaged in his various business activi-
ties; (2) respondent was conducting an examination of his joint
returns for 1987 through 1990; (3) he was in the process of
changing representatives during the course of that examination,107
107Mr. Sutton, who was shown on the joint returns of peti-
tioner and Ms. Brodsky for 1991 and 1992 as return preparer,
represented petitioner with respect to respondent’s examination
of those years and certain prior years. In December 1994,
respondent received a power of attorney authorizing Ms. Schwiff
to represent petitioner and Ms. Brodsky with respect to respon-
dent’s examination of their taxable years 1991 and 1992. Some-
time between the end of May 1995 and the beginning of July 1995,
respondent received a power of attorney authorizing Mr.
DiBernardo, who was shown in the joint return of petitioner and
Ms. Brodsky for 1993 as return preparer, to represent petitioner
and Ms. Brodsky with respect to respondent’s examination of their
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