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E. Whether Petitioner Is Liable for the Addition to Tax for
Failure to Timely File His 1990 Return
Respondent determined that petitioner is liable for the
addition to tax for failure to timely file his income tax return
for 1990. Sec. 6651(a).
Section 6651(a)(1) imposes an addition to tax of up to 25
percent of the tax required to be shown on the return for failure
to timely file Federal income tax returns unless the taxpayer
shows that the failure was due to reasonable cause and not
willful neglect. United States v. Boyle, 469 U.S. 241, 245
(1985); Baldwin v. Commissioner, 84 T.C. 859, 870 (1985); Davis
v. Commissioner, 81 T.C. 806, 820 (1983), affd. without published
opinion 767 F.2d 931 (9th Cir. 1985).
To prove reasonable cause, a taxpayer must show that he or
she exercised ordinary business care and prudence and
nevertheless could not file the return when due. Crocker v.
Commissioner, 92 T.C. 899, 913 (1989); sec. 301.6651-1(c)(1),
Proced. & Admin. Regs.
A taxpayer's disability or mental incapacity may be
reasonable cause for failure to file returns, United States v.
Boyle, supra at 248 n.6, but selective inability to perform tax
obligations does not excuse failure to file. Kemmerer v.
Commissioner, T.C. Memo. 1993-394; Bear v. Commissioner, T.C.
Memo. 1992-690, affd. without published opinion 19 F.3d 26 (9th
Cir. 1994); Bloch v. Commissioner, T.C. Memo. 1992-1.
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