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cause and not willful 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). To prove reasonable cause, a taxpayer
must show that he exercised ordinary business care and prudence and
was nevertheless unable to file the return within the prescribed time.
Crocker v. Commissioner, 92 T.C. 899, 913 (1989). To disprove willful
neglect, a taxpayer must prove that the late filing did not result
from a "conscious, intentional failure or a reckless indifference."
United States v. Boyle, supra at 245.
Petitioner contends that he is not liable for the addition to tax
for failing to file his 1990 return because he did not know until the
end of 1993 that Elan had not filed a 1990 return. We disagree.
Elan’s late filing does not excuse petitioner.
Petitioner also contends that he is not liable for the addition
to tax for failing to file his 1990 return because he believed that he
did not owe any tax. We disagree.
Petitioner did not keep records, required under section 6001, to
support his claim that he spent most of the $120,059 for business. He
does not contend that he relied on Wahba or Sheikh. The fact that
petitioner thought he owed no tax, without more, does not excuse his
failure to file a return. Linseman v. Commissioner, 82 T.C. 514, 523
(1984). Absent advice from competent counsel, a taxpayer’s erroneous
belief that he or she did not have taxable income is usually not
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