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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. Id. at 246.
Petitioners were granted automatic 4-month extensions of
time within which to file their 1985, 1986, and 1987 Federal
income tax returns. The returns were due on August 15, 1986,
August 15, 1987, and August 15, 1988, respectively. Sec.
1.6081-4, Income Tax Regs. Purported copies of the returns were
not received by the Atlanta Internal Revenue Service Center until
June 1, 1990.
Petitioner testified that he mailed their 1985, 1986, and
1987 tax returns on May 26, 1986, May 30, 1987, and May 24, 1988,
respectively. He contends that the returns were timely filed
because they were deposited with proper postage in a mailbox
outside the main post office in Perrine, Florida, each year
within the extended filing periods allowed. He then argues that
once the returns were placed in the U.S. Postal Service mailbox,
petitioners' responsibility for their delivery ended. As to what
may have happened to the returns, petitioner speculates that:
(1) The mailbox was tampered with by vandals or thieves; (2)
vandals unbolted the mailbox from its base and took the mail; (3)
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