- 16 -
and prudence and, nevertheless, was unable to file the return
within the prescribed time. Sec. 301.6651-1(c)(1), Proced. &
Admin. Regs. Willful neglect means a conscious, intentional
failure, or reckless indifference. United States v. Boyle, supra
at 245.
Petitioner's 1987 and 1988 Federal income tax returns were
due, with extensions, on August 15, 1988, and August 15, 1989,
respectively. Petitioner filed his 1987 and 1988 returns on
September 5, 1991, in response to an inquiry from the Collection
Division of the Internal Revenue Service, well after the due
dates. Petitioner argues that he could not have filed his 1987
and 1988 returns on time because he was involved in an
adversarial divorce and that his wife had possession of his tax
records. Petitioner also argues that since he estimated that he
was due a refund for the 1987 and 1988 taxable years, it was not
a priority for him to file these returns.
We are not persuaded by petitioner's arguments. The
unavailability of records does not necessarily establish
reasonable cause for failure to file timely. See Crocker v.
Commissioner, 92 T.C. 899 (1989) (delinquency penalty upheld
where petitioner did not show what documents were still needed or
what actions were taken to obtain such documents). An individual
must file a timely return based on the best information
available; he may then file an amended return, if necessary.
Estate of Vriniotis v. Commissioner, 79 T.C. 298, 311 (1982).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011