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neglect. United States v. Boyle, 469 U.S. 241, 245 (1985);
Baldwin v. Commissioner, 84 T.C. 859, 870 (1985); Davis v.
Commissioner, 81 T.C. 806, 820 (1983), affd. without published
opinion 767 F.2d 931 (9th Cir. 1985).
Respondent bears the burden of production under section
7491(c) and the burden of proving whether petitioners are liable
for the addition to tax for failure to timely file and timely pay
because it was first raised in respondent’s answer under Rule
142(a). Petitioners relied on the automatic extension for 1998
as a defense to the addition to tax for failure to timely file
under section 6651(a). Reliance on an automatic extension is not
reasonable cause for a taxpayer's failure to timely file a return
or timely pay if the taxpayer failed to properly estimate his or
her tax liability in requesting the extension. Crocker v.
Commissioner, supra at 913. We conclude that petitioners are
liable for the addition to tax under section 6651(a)(1) and (2)
for 1998.
To reflect the foregoing and the concessions of the parties,
Decision will be entered
under Rule 155.
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