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was inconsistent with the balance shown on the copy of the return
later produced. There was no explanation of the failure to
follow up on the uncleared check. There is no evidence that a
1995 return was received by the IRS before March 31, 1997, when
an unsigned and undated copy was delivered after an inquiry from
the IRS. The record shows that petitioner was chronically
delinquent in his tax obligations, and we cannot accept these
unpersuasive assertions that a particular return was timely. We
conclude that the assessment for 1995 was timely. (We need not,
therefore, address respondent’s contention that the return
described by Stone was invalid for lack of petitioner’s
signature.)
The addition to tax under section 6651(a) is applicable
unless a taxpayer establishes that the failure to file was due to
reasonable cause and not willful neglect. Petitioner failed to
exercise ordinary care and prudence in filing his 1995 return.
Stone’s office procedures may have contributed to the failure to
make or to prove a timely filing. Nevertheless, reliance on an
agent to file a timely return when the due date of the returns
was ascertainable by the taxpayer does not constitute reasonable
cause for excusing the taxpayer from statutory penalties for late
filing. United States v. Boyle, 469 U.S. 241 (1985). Petitioner
was aware that he had not signed a return for 1995. Accordingly,
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