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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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Last modified: May 25, 2011