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but do not include the cost of clothing. Sec. 1.2-2(d), Income
Tax Regs.
Petitioner testified that he paid for some of Eric’s
expenses, such as food and presents, but Eric’s parents paid for
Eric’s clothing and other expenses. He testified further that
Eric moved in with him in the latter part of 1996. Petitioner
failed to establish that his home constituted Eric’s principal
place of abode for more than one-half of the year. Therefore, we
sustain respondent’s determination.
5. Section 6651(a) Additions To Tax
Respondent determined that petitioner is liable for the
addition to tax under section 6651(a) for failure to file a
timely return for each of the 1993, 1995, and 1996 taxable years.
Section 6651(a)(1) provides for an addition to tax for
failure to file a timely return. The addition to tax is equal to
5 percent of the amount required to be shown as tax on the
return, with an additional 5 percent for each additional month or
fraction thereof that the return is filed late, not exceeding 25
percent in the aggregate.
A taxpayer may avoid the addition to tax by establishing
that the failure to file a timely return was due to reasonable
cause and not willful neglect. Rule 142(a); United States v.
Boyle, 469 U.S. 241, 245-246 (1985). A failure to file is due to
"reasonable cause" if the taxpayer exercised ordinary business
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