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claim that he is entitled to Schedule A itemized deductions.
Section 6651(a)(1)
Section 6651(a)(1) imposes an addition to tax for failure to
timely file a tax return unless it is shown that such failure was
due to reasonable cause and not willful neglect. It is
petitioner's burden to show that he filed his return timely or
that reasonable cause existed for his failure to timely file his
return. Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933);
Haden v. Commissioner, T.C. Memo. 1986-539; Carlin v.
Commissioner, T.C. Memo. 1981-694. To prove "reasonable cause",
a taxpayer must show that he or she exercised ordinary business
care and prudence and was nevertheless unable to file the return
within the prescribed time. Crocker v. Commissioner, 92 T.C.
899, 913 (1989). To disprove "willful neglect", a taxpayer must
show that the late filing did not result from a "conscious,
intentional failure or reckless indifference." United States v.
Boyle, 469 U.S. 241, 245 (1985).
We have previously determined that petitioner failed to
timely file the Federal return. Petitioner failed to present any
evidence that his failure to file was due to reasonable cause and
not willful neglect. Accordingly, we sustain respondent on this
issue.
Section 6653(a)
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