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fraction of a month during which the failure to file continues,
not to exceed a maximum of 25 percent. Sec. 6651(a)(1).
“Willful neglect” has been interpreted to mean a conscious,
intentional failure or reckless indifference. United States v.
Boyle, 469 U.S. 241, 245-246 (1985). “Reasonable cause” requires
the taxpayers to demonstrate that they exercised ordinary
business care and prudence and were nonetheless unable to file a
return within the prescribed time. Id. at 246; sec. 301.6651-
1(c)(1), Proced. & Admin. Regs.
Petitioners bear the burden of proving that respondent’s
determination is incorrect. Rule 142(a); Cluck v. Commissioner,
105 T.C. 324, 339 (1995). Petitioners failed to offer any
evidence or explanation regarding the late filing of their 1990
and 1992 returns. Thus, respondent’s determination that
petitioners are liable for the section 6651(a)(1) addition to tax
for 1990 and 1992 will be sustained.
To reflect the foregoing and a concession by respondent,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011