John D. Fairchild - Page 12




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          F.   Whether Petitioner Is Liable for the Addition to Tax For               
               Failure To Timely File His 1993 Return                                 
               Petitioner contends that he is not liable for the addition             
          to tax under section 6651(a)(1) for failure to timely file his              
          1993 return because he could not get information from his former            
          spouse.  We disagree.                                                       
               A taxpayer must show that late filing of a return was due to           
          reasonable cause and not due to willful neglect to avoid the                
          addition to tax under section 6651(a)(1) for failure to timely              
          file a return.  Sec. 6651(a)(1).  Petitioner did not show that he           
          took reasonable steps to obtain data from other sources, that he            
          could not have prepared his 1993 return without his former                  
          spouse’s cooperation, or that he had reasonable cause for filing            
          his 1993 return late.  We conclude that petitioner is liable for            
          the addition to tax under section 6651(a)(1) for failure to                 
          timely file his 1993 return.                                                
               To reflect concessions and the foregoing,                              


                                             An order will be issued                  
                                             denying petitioner’s motion to           
                                             dismiss, and decision will be            
                                             entered under Rule 155.                  











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