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section 6651(a)(1) and a penalty of $4,288.40 under section
6662(a).5
Petitioner contends that he is not liable for the additions
to tax under section 6651(a)(1) because his medical condition,
his divorce, and his request for an additional extension of time
to file his 1997 return constitute reasonable cause for his
failures to file timely returns. Petitioner further contends
that he is not liable for the penalties under section 6662(a)
because the underpayments on the 1997 return and the 1998 return
were not attributable to negligence, as evidenced by respondent’s
various concessions in the present case. Petitioner finally
contends that he is entitled to the filing status of married
filing joint return for the 1997 taxable year for three reasons.
First, petitioner notes that he and Ms. Spuler, while living
apart, were still married in 1997. Second, petitioner avers that
he and Ms. Spuler had a continuing tradition of filing joint tax
returns for 30 consecutive years before the 1997 return. Third,
petitioner avers that Ms. Spuler agreed to file a joint return
for the 1997 taxable year.
5 Respondent made various adjustments to the 1998 return.
Those adjustments include, but are not limited to, changing
petitioner’s filing status from “head of household” to “married
filing separate return”. As indicated above, the parties have
made concessions with respect to many of these adjustments. The
remaining adjustments are computational.
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