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the return is due to reasonable cause and not due to willful
neglect. Sec. 6651(a)(1). The taxpayer has the burden of
proving the addition is improper. Rule 142(a); United States v.
Boyle, 469 U.S. 241, 245 (1985).
With extensions, petitioners' return for taxable year 1995
was due on October 15, 1996. The parties have stipulated that
petitioners filed their return for 1995 on June 16, 1997,
approximately 8 months after it was due. The record is devoid of
any showing that petitioners' failure to file timely was due to
reasonable cause and not due to willful neglect. E.g., Williams
v. Commissioner, 114 T.C. 136 (2000). Accordingly, we hold that
petitioners are liable for the addition to tax determined under
section 6651(a)(1).
Accuracy-Related Penalty
For 1996,4 respondent determined that petitioners are liable
for the accuracy-related penalty provided under section 6662(a),
which imposes a 20-percent penalty on the portion of an
underpayment of tax that is attributable to, inter alia, (1)
negligence or disregard of rules or regulation or (2) any
substantial understatement of income tax. The accuracy-related
penalty does not apply to any portion of an underpayment for
which there was reasonable cause and with respect to which the
4As stated above, respondent conceded the accuracy-related
penalty for 1995.
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