Estate of Joseph G. Maltaman, Deceased, Paul J. Constantino, Special Administrator - Page 11

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          business care and prudence.  Autin v. Commissioner, 102 T.C. 760,           
          776 (1994); 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).  Whether a failure to file timely is due to           
          reasonable cause and not willful neglect is a question of fact.             
          Id. at 249 n.8; Commissioner v. Walker, 326 F.2d 261, 264 (9th              
          Cir. 1964), affg. on this issue 37 T.C. 962 (1962); Autin v.                
          Commissioner, supra at 776.  Petitioner bears the burden of                 
          proof.  Rule 142(a).                                                        
               Petitioner contends that the addition to tax should not be             
          imposed because the failure to file timely petitioner's estate              
          tax return was attributable to reasonable cause and not willful             
          neglect.  Petitioner argues that reasonable cause for the failure           
          to file timely is established in the instant case by:  (1) The              
          uncertainty as of the extended due date whether all of decedent's           
          assets had been discovered; (2) Mr. Belotz' erroneous advice to             
          Mr. Constantino that it was possible to secure a second extension           
          of the due date for filing the estate tax return; and (3) Mr.               
          Belotz' failure to advise Mr. Constantino either that an addition           
          to tax could be imposed for failure to file timely, or                      
          alternatively that a return could have been prepared based on the           
          information available during August 1991.  Petitioner also                  
          implies that Mr. Belotz' preoccupation with preparing a complete            
          and accurate return contributed to the failure to file timely.              




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