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Proced. & Admin. Regs. Willful neglect means a conscious,
intentional failure to file or reckless indifference. United
States v. Boyle, supra at 245.
Petitioner was required to file Federal income tax returns for
1997, 1998, and 1999. Sec. 6012. He failed to do so and offered
no satisfactory explanation. Nor has he presented any evidence to
prove that his failure to file was due to reasonable cause and not
willful neglect. We therefore sustain respondent’s determination
with respect to the section 6651(a)(1) addition to tax for
petitioner’s failure to timely file a return for 1997, 1998, and
1999.
In general, section 6651(a)(2) imposes an addition to tax for
failure to timely pay the amount of tax shown on a required income
tax return. In the case before us, as stated, no tax return was
filed for 1997, 1998, or 1999; a fortiori, no amount of tax was
shown on a return for these years. To the contrary, petitioner’s
tax liability for 1997, 1998, and 1999 was determined in the
revenue agent’s report, and the deficiency computation for each of
these years was stated in the notice of deficiency.
Pursuant to section 6651(g)(2), in the case of a substituted
income tax return made by the Secretary under section 6020(b), such
substituted return is treated, for purposes of determining the
addition to tax under section 6651(a)(2), as the return filed by
the taxpayer. The record does not reveal, and respondent does not
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