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1099-MISC, Miscellaneous Income, listing the amount of income that
the issuer paid to him during the related year. The First National
Bank of Boston also issued him a statement showing that it paid him
$2,742 of interest income during 1989.
Petitioner did not file a Federal income tax return for any of
the subject years.
Discussion
Petitioner must prove respondent's determinations wrong in
order to prevail. Rule 142(a); Welch v. Helvering, 290 U.S. 111,
115 (1933). Respondent determined that petitioner was liable for
an addition to tax under section 6651(a) for each year in issue,
because petitioner failed to file Federal income tax returns. In
order to avoid this addition to tax, petitioner must prove that his
failure to file was: (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 (1985). Failure to file timely Federal
income tax return is due to reasonable cause if the taxpayer
exercised ordinary business care and prudence, and, nevertheless,
was unable to file the return within the prescribed time. Sec.
301.6651-1(c)(1), Proced. & Admin. Regs. Willful neglect means a
conscious, intentional failure or reckless indifference. United
States v. Boyle, supra at 245.
Petitioner claims that he did not believe that he had to file
Federal income tax returns for the subject years because he worked
and lived in the United States as an illegal alien. We are
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