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to file the required tax return within the prescribed time.
United States v. Boyle, 469 U.S. 241, 246 (1985); Crocker v.
Commissioner, 92 T.C. 899, 913 (1989); sec. 301.6651-1(c)(1),
Proced. & Admin. Regs. Alternatively, a taxpayer can establish
reasonable cause by showing reasonable reliance on an
accountant's or attorney's advice that filing a return was not
necessary, even when such advice turned out to have been
mistaken. United States v. Boyle, supra at 250. Willful neglect
has been defined as a conscious, intentional failure or reckless
indifference to timely filing a return. Id. The questions of
whether petitioners have acted with "reasonable cause" and not
"willful neglect" are questions of fact, and petitioners have the
burden of proof. Rule 142(a); Lee v. Commissioner, 227 F.2d 181,
184 (5th Cir. 1955), affg. a Memorandum Opinion of this Court.
It is undisputed that (1) LTD did not file corporate income
tax returns for taxable years ended June 30, 1987 through 1989,
(2) LTD did not file withholding tax returns for calendar years
1984 through 1989, and (3) INC did not file withholding tax
returns for calendar years 1987 through 1989. We have held that
LTD is liable for corporate income tax for taxable years ended
June 30, 1987 through 1989, that LTD is liable as a withholding
agent for withholding tax on the dividend it paid to its
shareholders in calendar years 1985 and 1986, and that INC is not
liable as a withholding agent for withholding tax. Consequently,
we must decide whether LTD's failure to file corporate income tax
returns for taxable years ended June 30, 1987 through 1989 and
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