Eddie M. and Cynthia L. Chandler - Page 16

                                   - NEXTRECORD  -                                    
          neglect.  The taxpayer bears the burden of showing that the                 
          Commissioner's determination is erroneous and that the failure to           
          timely file is due to reasonable cause and not due to willful               
          neglect.  Rule 142(a); Abramo v. Commissioner, 78 T.C. 154, 163             
          (1982).                                                                     
               There is no question that petitioners failed to file their             
          1990 income tax return within the period prescribed by law.                 
          Their return for that year was due on or before April 15, 1991.5            
          Sec. 6072(a).  However, they failed to file a return until June             
          10, 1991.  Accordingly, petitioners are liable for the addition             
          to tax under section 6651(a)(1) unless they can show that their             
          failure to timely file was due to reasonable cause and not due to           
          willful neglect.  Estate of DiRezza v. Commissioner, 78 T.C. 19,            
          32-33 (1982).                                                               
               A failure to file is due to "reasonable cause" if the                  
          taxpayer exercised ordinary business care and prudence but,                 
          nevertheless, failed to file the return within the period                   
          prescribed by law.  Estate of Paxton v. Commissioner, 86 T.C.               
          785, 819 (1986); sec. 301.6651-1(c)(1), Proced. & Admin. Regs.              
          The term "willful neglect" contemplates a conscious, intentional            
          failure to file or a reckless indifference to the obligation to             
          file.  United States v. Boyle, 469 U.S. 241 (1985).  Whether                

          5 Petitioners do not contend that they requested an                         
          extension of time to file their 1990 income tax return, and there           
          is no evidence in the record suggesting that they did do so.  See           
          sec. 6081(a); sec. 1.6081-1, Income Tax Regs.                               




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