Christian R. Calimer - Page 8




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          and therefore his tax home.  It follows that he is not entitled             
          to deductions for meals and lodging expenses while working in               
          Guam, and respondent’s determinations in this regard are                    
          sustained.                                                                  
               II.  Section 6651(a)(1) Addition to Tax                                
               Petitioner’s 1996 Federal income tax return was due on or              
          before April 15, 1997, see sec. 6072(a), but it was not filed               
          until December 10, 1997.                                                    
               Section 6651(a)(1) provides for an addition to tax of 5                
          percent of the amount of the tax required to have been shown on             
          the return if the failure to file is for not more than 1 month,             
          with an additional 5 percent for each month in which the failure            
          to file continues, to a maximum of 25 percent of the tax in the             
          aggregate.  If an income tax return is not filed within 60 days             
          of the prescribed date for filing (including extensions), the               
          addition to tax imposed is not less than the lesser of $100 or              
          100 percent of the amount required to be shown as a tax on the              
          return.  See sec. 6651(a).  The addition to tax is applicable               
          unless it is shown that the failure to file is due to reasonable            
          cause and not due to willful neglect.  See id.                              
               Petitioner’s 1996 return was filed more than 60 days after             
          April 15, 1997.  The amount required to have been shown as a tax            
          on that return exceeds $100.  In the notice of deficiency,                  
          respondent determined that petitioner was liable for a $100                 






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