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evidence that they had applied for or had been granted an
extension for the late filing of their return. Although
petitioners knew that their return had not been filed timely,
they were not concerned because their returns reflected an
overpayment of taxes. Section 6072(a) provides that income tax
returns must be filed on or before the 15th day of April
following the close of the taxable year, subject to exceptions
not applicable here, unless the failure to file timely is due to
reasonable cause and not due to willful neglect. Petitioners'
belief at the time their return was filed that they had overpaid
their taxes does not constitute reasonable cause for a late
filing on a deficiency subsequently determined by respondent.
E.g., Hintze v. Commissioner, T.C. Memo. 2001-70. Respondent,
accordingly, is sustained on this issue.
With respect to the accuracy-related penalties under section
6662(a), petitioners contend they should be absolved of liability
for the penalties because they relied on their income tax return
preparer. Petitioners' returns were prepared by Robin Beltran.2
Section 6662(a) provides for an accuracy-related penalty
equal to 20 percent of any portion of an underpayment of tax
required to be shown on the return that is attributable to the
taxpayer's negligence or disregard of rules or regulations. Sec.
2 This case is one of numerous cases heard by the Court
involving tax returns prepared by Mr. Beltran.
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