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A failure to file timely is due to reasonable cause for
purposes of section 6651 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.; see McMahan v. Commissioner, 114 F.3d
366, 368 (2d Cir. 1997), affg. T.C. Memo. 1995-547. Willful
neglect is defined for purposes of section 6651 as a conscious,
intentional failure or reckless indifference. United States v.
Boyle, supra at 245.
As we understand it,4 petitioner contends that he did not
file timely his returns for 1991 and 1992 because he relied on
Mr. Todar who advised him not to file those returns until all the
information relating to deductions that he could claim with
respect to his wife's catering activities was available. In
essence, it is petitioner's position that he should be excused
from the additions to tax under section 6651(a)(1) because he was
acting on what he believed to be his accountant's advice in not
timely filing the returns in question.
Based on our examination of the entire record before us, we
find that petitioner did not exercise ordinary business care and
prudence in not timely filing his 1991 and 1992 returns. Prior
4 Petitioner submitted no trial memorandum in this case as
required by the Court's standing pretrial order. Nor did peti-
tioner submit post-trial briefs as directed by the Court at the
conclusion of the trial. We glean petitioner's position in this
case from the testimony of Mr. Todar, the only witness presented
at trial by petitioner.
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