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Issue 4. Section 6651(a)(1) Additions to Tax
Respondent determined additions to tax pursuant to section
6651(a)(1) for petitioner's 1986 and 1988 taxable years.
Petitioner can avoid these additions to tax by proving that his
untimely filings were: (1) Due to reasonable cause, and (2) not due
to willful neglect. Sec. 6651(a); Rule 142(a); United States v.
Boyle, 469 U.S. 241, 245-246 (1985); United States v. Nordbrock, 38
F.3d 440 (9th Cir. 1994). "Reasonable cause" requires a taxpayer
to demonstrate that he exercised ordinary business care and
prudence and was nevertheless unable to file a return within the
prescribed time. United States v. Boyle, supra at 246; sec.
301.6651-1(c)(1), Proced. & Admin. Regs. Willful neglect means a
conscious, intentional failure to file or reckless indifference.
United States v. Boyle, supra at 245.
Petitioner was required to timely file Federal income tax
returns for 1986 and 1988. He filed those returns in April 1991.
Petitioner offered two explanations for untimely filing his 1986
return: (1) "[M]y records and personal papers were pretty scattered
at that time"; and (2) a house laborer mistakenly took the box
containing petitioner's records to the garbage dump, forcing
petitioner to reconstruct important figures.
Petitioner's justification is insufficient. Construction of
the house was completed in September 1980, and according to
petitioner's testimony, he discovered the records were mistakenly
taken about a week or so after the incident occurred. The tax
return to which such documents might have related was petitioner's
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