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section 6651(a) for each of those years. The addition to tax for
failure to file timely does not apply where the taxpayer
demonstrates that the failure to file was due to reasonable cause
and not willful neglect. The regulations provide that reasonable
cause exists where the taxpayer was unable to file timely despite
the exercise of ordinary business care and prudence. Sec.
301.6651-1(c)(1), Proced. & Admin. Regs. “Willful neglect” has
been defined as a “conscious, intentional failure or reckless
indifference.” United States v. Boyle, 469 U.S. 241, 245 (1985).
The question whether a failure to file is due to reasonable cause
and not willful neglect is one of fact, on which petitioner bears
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 dated July 31, 1953.
Petitioner failed to file returns for 1988 and 1989.
Although petitioner makes no argument directed specifically to
his liability for the addition to tax provided by section
6651(a), petitioner testified that he believed that he was
required to file returns every year, whether he owed tax or not.
While petitioner claims that he relied on the statement of Ms.
Murphy that taxes were paid through 1991, which was apparently
made at that time, we have rejected his claim. Moreover, the
relevant question is not whether petitioner believed that tax was
owed, but whether he knew that a return should be filed. Jackson
v. Commissioner, 864 F.2d 1521, 1527 (10th Cir. 1989), affg. 86
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