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this payment would not be taxable income; hence
reasonable cause and not willful neglect. For
these reasons, the respondent's determination
should not be sustained.
Thus, petitioner argues that his failure to file his
1993 return is due to "reasonable cause and not willful
neglect". Sec. 6651(a)(1). Respondent argues that
"petitioner failed to timely file an income tax return for
the taxable year 1993 and presented no evidence disputing
the assertion of the addition to tax." We find that
petitioner's argument lacks merit.
Petitioner admitted at trial that he received the
lump-sum payment of $100,000 from the FBI and he owed tax
on the payment. He testified as follows:
THE COURT: * * * Do you admit that $100,000 is
income? * * *
THE WITNESS: I admit that was income. * * *
* * * * * * *
THE WITNESS: I know I owe taxes on it. But I figure
a reasonable amount should be used for
relocation of me.
Thus, petitioner admittedly earned substantial taxable
income during 1993, and he was required to file a return
for that year. See sec. 6012(a).
Petitioner's posttrial brief implies that he relied on
the statements of unnamed FBI agents that the subject lump-
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