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to increase the additions to tax under section 6651(a)(1) for
each of the years in issue for failure to timely file, section
6651(a)(2) for 1996 for failure to timely pay,6 and section
6654(a) for 1995 and 1996 for failure to pay estimated income
taxes.7
Section 6651(a)(1) provides for an addition to tax where a
return is not timely filed “unless it is shown that such failure
is due to reasonable cause and not due to willful neglect”.
Similarly, section 6651(a)(2) provides for an addition to tax
where payment of tax is not timely “unless it is shown that such
failure is due to reasonable cause and not due to willful
neglect”. On the other hand, section 6654(a) provides for an
addition to tax “in the case of any underpayment of estimated tax
by an individual”. Section 6654 does not provide relief for
reasonable cause.
Respondent attached to the motion to dismiss for failure to
properly prosecute a Form 3050 (Certification of Lack of Record)
indicating that as of May 26, 2000, respondent did not have in
his possession a Form 1040 (U.S. Individual Income Tax Return)
for petitioner’s 1994, 1995, or 1996 taxable years. Also
6 Respondent concedes that petitioner is not liable for
the additions to tax under sec. 6651(a)(2) for 1994 and 1995.
7 Respondent concedes that petitioner is not liable for an
addition to tax under sec. 6654(a) for 1994.
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