James M. Abraham - Page 4

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            inapplicable, however, if the taxpayer shows that the failure to                             
            file the return was due to reasonable cause and not due to                                   
            willful neglect.  Sec. 6651(a)(1).  To prove "reasonable cause",                             
            a taxpayer must show that he exercised ordinary business care and                            
            prudence and still was unable to file the return within the                                  
            statutorily prescribed time.  Crocker v. Commissioner, 92 T.C.                               
            899, 913 (1989).  Whether the elements which constitute                                      
            reasonable cause or willful neglect are present in any given                                 
            situation is a question of fact.  United States v. Boyle, 469                                
            U.S. 241, 249 n.8 (1985).  In the present case, petitioner                                   
            admitted that he had failed or refused to file a tax return for                              
            1994.  His argument in justification was that allegedly he had                               
            been treated poorly by representatives of the IRS during a prior                             
            audit with respect to other years.  Petitioner's argument is not                             
            adequate to show reasonable cause; his position is patently                                  
            unreasonable and has no basis in the tax law.  On its face,                                  
            petitioner's argument is a statement of his willfulness in                                   
            refusing to file a return for 1994.  Respondent's determination                              
            of an addition to tax for 1994 under section 6651(a) is                                      
                  Petitioner asserted during trial that he is entitled to a                              
            jury trial by reason of the Seventh Amendment to the                                         
            Constitution, which provides:  "In suits at common law, when the                             
            value in controversy shall exceed twenty dollars, the right of                               
            trial by jury shall be preserved."  It has long been held that                               

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