Lisa J. Tomlinson - Page 15




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          primary focus was overseeing her brother’s caregiver needs and              
          starting a new business venture.                                            
               We accept petitioner’s testimony that she became responsible           
          for her brother after he was released from the hospital in 2003.            
          However, petitioner testified that she found the time to try to             
          start a new greeting card venture and also found caregivers for             
          her brother by May 2004, 5 months before the extended due date of           
          the 2003 tax return and more than 7 months before it was actually           
          filed.10   We conclude that petitioner failed to demonstrate that           
          her failure to file timely a return was because of reasonable               
          cause and not willful neglect.  See sec. 301.6651-1(c), Proced. &           
          Admin. Regs.  Accordingly, petitioner is liable for the addition            
          to tax under section 6651(a)(1) for 2003.                                   
               To reflect the foregoing,                                              
                                                  Decisions will be entered           
                                             under Rule 155.                          











               10 We note that respondent did not determine a sec. 6651               
          addition to tax with regard to petitioner’s late filing of her              
          2002 return.                                                                






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