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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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