Wayne Curtis McKee - Page 5

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               Pursuant to section 6501((3), in the case of the failure to            
          file a return, the tax may be assessed or a proceeding in court             
          for the collection of such tax may be begun without assessment at           
          any time.  Accordingly, respondent is sustained on this issue               
               The third issue for decision is whether petitioner is liable           
          for section 6651(a)(1) additions to tax.  Section 6651(a)(1)                
          imposes an addition to tax for failure to timely file a return,             
          unless the taxpayer establishes: (1) The failure did not result             
          from "willful neglect"; and (2) the failure was "due to                     
          reasonable cause".  "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 taxpayer to demonstrate that he             
          exercised ordinary business care and prudence and was nonetheless           
          unable to file a return within the prescribed time.  United                 
          States v. Boyle, supra at 246; sec. 301.6651-1(c)(1), Proced. and           
          Admin. Regs.  The addition to tax equals 5 percent of the tax               
          required to be shown on the return for the first month, with an             
          additional 5 percent for each additional month or fraction of a             
          month during which the failure to file continues, not to exceed a           
          maximum of 25 percent.  Sec. 6651(a)(1).                                    
               Petitioner made no attempt to comply with the law.                     
          Accordingly, respondent's determinations with respect to the                
          additions to tax under section 6651(a) are sustained.                       

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