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time within which to file their 1990 and 1991 Federal income tax
returns were invalid.
If the Commissioner voids an automatic extension for failure
of a taxpayer to properly estimate, the taxpayer is liable for an
addition to tax under section 6651(a)(1), unless he can establish
that the failure to file a return by the date prescribed by law
is due to reasonable cause and not due to willful neglect.
Crocker v. Commissioner, supra at 912. The term "willful
neglect" implies a conscious, intentional failure to file or
reckless indifference to the obligation to file. United States
v. Boyle, 469 U.S. 241, 245 (1985). A failure to file is due to
"reasonable cause" if the taxpayer exercised ordinary business
care and prudence and was, nevertheless, unable to file his
return within the date prescribed by law. Sec. 301.6651-1(c)(1),
Proced. & Admin. Regs.
Petitioners argue that their failure to file timely their
1990 return was due to reasonable cause and not willful neglect
because in February and April of 1991, the months in which
information needed to be gathered and the 1990 return prepared,
they experienced flooding at their home which was so severe that
Washington County was declared a Presidential disaster area.
They assert that because of the floods necessary documents were
destroyed and they were too preoccupied with the damage to their
home to file their Federal income tax return on time.
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