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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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