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Failure To Timely File
Section 6651(a)(1) provides for an addition to tax of 5
percent of the tax for each month or fraction thereof for which
there is a failure to file, not to exceed 25 percent. A tax
return for an individual normally must be filed before April 15
of the following tax year to be considered timely. Sec. 6072(a).
The Secretary may grant a reasonable extension of time for filing
any return. Sec. 6081(a). Petitioners were granted an extension
of time to file. Their return for 1987 was due on October 17,
1988, but was not filed until November 4, 1988.
The addition to tax for failure to timely file a return will
be imposed if a return is not timely filed unless the taxpayer
shows that the delay was due to reasonable cause and not willful
neglect. Sec. 6651(a)(1). Willful neglect is a conscious,
intentional failure or reckless indifference. Reasonable cause
is established where it is proven that the taxpayer exercised
ordinary business care and prudence but nevertheless was unable
to file the return within the prescribed time. United States v.
Boyle, 469 U.S. 241 (1985). Congress has placed the duty to
timely file upon the taxpayer. That the taxpayer may rely on a
professional will not relieve the taxpayer of his duty to comply
with the statute, id., and the burden of proof is still on him.
Estate of DiRezza v. Commissioner, 78 T.C. 19 (1982).
Petitioner contends that the delay in filing arose when the
return preparer declined to file the return as a result of a
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