23
section 6651(a)(1) applies 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." "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). "Reasonable cause" requires a taxpayer
to demonstrate that he or she exercised ordinary business care or
prudence.
Petitioner’s 1990 tax return was signed by the petitioners
on October 22, 1991, and received by respondent on October 24,
1991. Petitioner has failed to present any evidence of
reasonable cause for filing his return late. Therefore,
petitioner is liable for the addition to tax under section
6651(a)(1).
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