Donald L. Head - Page 9

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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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