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nevertheless unable to file the return within the prescribed time”.
Sec. 301.6651-1(c)(1), Proced. & Admin. Regs.
It is undisputed that petitioner failed to timely file his 1988
tax return. Petitioner alleges, however, that he was unable to
timely file his tax return because he was incarcerated and because
his business records were confiscated after his arrest.
The mere fact that petitioner was incarcerated when his return
was due is not reasonable cause for his failure to timely file.
Llorente v. Commissioner, 74 T.C. 260, 268-269 (1980), affd. in
part, revd. in part on other grounds and remanded 649 F.2d 152 (2d
Cir. 1981); Labato v. Commissioner, T.C. Memo. 2001-243. Nor is the
unavailability of records generally reasonable cause for failure to
file a timely return. See Young v. Commissioner, T.C. Memo. 1989-
480, affd. without published opinion 937 F.2d 609 (6th Cir. 1991).
Nothing in the record suggests that petitioner applied for an
extension of time to file his 1988 return; petitioner has not shown
that he could not have prepared a timely 1988 return with a
reasonable degree of accuracy on the basis of the information
available to him as of the due date of that return. See Cook v.
Commissioner, T.C. Memo. 1999-50. Petitioner has not established
that his failure to timely file his return was due to reasonable
cause. Therefore, we hold that petitioner is liable for the section
6651(a)(1) addition to tax with respect to the deficiency
attributable to his unreported net rental income.
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