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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
sustained.
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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