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petitioner would have remained liable for the attorney's fees
that the State court awarded to Ms. Seyler even if she had died
before entry of a final divorce decree. Commissioner v. Estate
of Bosch, supra; Berry v. Commissioner, supra; Adler v. Adler,
418 So. 2d 1007 (Fla. Dist. Ct. App. 1982). The requirement of
section 71(b)(1)(D) has not been met. Respondent is sustained on
this issue.
The second issue is whether petitioner is liable for the
addition to tax under section 6651(a)(1) for failing to file a
timely return for the year 1995. Section 6651(a)(1) provides for
an addition to tax if a tax return is not filed timely unless the
taxpayer establishes that the failure to file did not result from
willful neglect and that the failure to file was due to
reasonable cause. Reasonable cause generally requires a taxpayer
to demonstrate that he or she exercised ordinary business care or
prudence. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs. Willful
neglect has been construed to mean a conscious, intentional
failure or reckless indifference. United States v. Boyle, 469
U.S. 241, 245-246 (1985).
Section 7491(c) places the burden of production on the
Commissioner in court proceedings with respect to the liability
of any individual for any penalty, addition to tax, or additional
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