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6651(b). The taxpayer bears the burden of proving that the
failure is due to reasonable cause and not willful neglect. See
United States v. Boyle, 469 U.S. 241, 245 (1985).
Petitioner filed his 1994 return 1 year late. He contends
that he is not liable for the addition to tax for failure to
timely file because the amount of his withholdings for 1994
exceeded his tax liability, and he claims he does not owe any
additional tax for that year. We disagree. Petitioner is liable
for the addition to tax for failure to timely file the 1994
return because he is liable for additional tax for 1994
attributable to his change in filing status, the understatement
of gross receipts from the tax preparation business, and the
disallowance of various deductions.
G. Accuracy-Related Penalty Under Section 6662(a)
Respondent contends that petitioner is liable for the
accuracy-related penalty for negligence under section 6662 for
1994 and 1995.
Taxpayers are liable for a penalty equal to 20 percent of
the part of the underpayment attributable to negligence or
disregard of rules or regulations. See sec. 6662(a) and (b)(1).
Petitioner contends that he is not liable for the negligence
penalty because he does not owe any additional tax for 1994 and
1995. We disagree, based on our holdings above. We hold that he
is liable for the negligence penalty for 1994 and 1995.
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