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fide and reasonable estimates of their tax liabilities for
inclusion with their applications for extensions of time to file
their 1994 and 1995 income tax returns, (2) they did not make a
bona fide and reasonable attempt to secure the information
necessary to make estimates of their tax liabilities for
inclusion with their applications for extensions of time to file
their 1994 and 1995 income tax returns, and (3) they did not
remit the proper amounts of estimated tax with their applications
for extensions of time to file their 1994 and 1995 income tax
returns. The record shows, by petitioners’ explicit admissions,
that petitioners’ Forms 4868 for 1994 and 1995 were invalid, and
consequently, we sustain respondent’s determinations that their
1994 and 1995 returns were untimely filed.
Petitioners are liable for additions to tax under section
6651(a)(1) unless they can show that their failure to file timely
income tax returns was due to reasonable cause and not willful
neglect. Petitioners did not appear at trial to testify on the
factual question whether their failure to file timely income tax
returns was due to reasonable cause and not willful neglect. In
reviewing the record, we find nothing to indicate that
petitioners exercised ordinary business care and prudence in an
effort to file their income tax returns on time. Because
petitioners had the burden to prove that their failure to file
was due to reasonable cause, and because of the admissions, the
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