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petitioner is not entitled to an earned income credit for 1997
should be sustained, and we so hold.
4. Section 6651(a)(1) Addition to Tax
Petitioner did not request an extension to file his 1997
return. Consequently, it was due on or before April 15, 1998,
sec. 6072(a), but it was not filed until June 25, 1998.
Section 6651(a)(1) provides for an addition to tax of 5
percent of the amount of the tax required to have been shown on
the return if the failure to file is for not more than 1 month,
with an additional 5 percent for each month in which the failure
to file continues, to a maximum of 25 percent of the tax in the
aggregate. If an income tax return is not filed within 60 days
of the prescribed date for filing (including extensions), the
addition to tax imposed is not less than the lesser of $100 or
100 percent of the amount required to be shown as tax on the
return. Sec. 6651(a). The addition to tax is applicable unless
it is shown that the failure to file is due to reasonable cause
and not due to willful neglect. Id.
Petitioner’s 1996 return was filed more than 60 days after
April 15, 1997. Petitioner did not explain why his 1996 return
was filed late. Because petitioner has not demonstrated that his
failure to file a timely 1996 Federal income tax return was due
to reasonable cause and not due to willful neglect, he is liable
for the addition to tax under section 6651(a)(1).
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