Chris E. Columbus - Page 15

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             continues, up to a maximum of 25 percent.  The addition to               
             tax is mandatory unless a taxpayer's failure to file a tax               
             return is due to reasonable cause and is not due to willful              
             neglect.  Sec. 6651(a)(1).  See generally Estate of                      
             Cavenaugh v. Commissioner, 100 T.C. 407, 426 (1993), affd.               
             in part and revd. in part on other grounds 51 F.3d 597                   
             (5th Cir. 1995).  In order to establish reasonable cause,                
             a taxpayer must show that he or she was unable to file a                 
             tax return despite the exercise of ordinary business care                
             and prudence.  See generally Bassett v. Commissioner, 67                 
             F.3d 29, 31 (2d Cir. 1995), affg. 100 T.C. 650 (1993);                   
             sec. 301.6651-1(c)(1), Proced. & Admin. Regs.                            
                  As mentioned above, petitioner claims that his failure              
             to file each of the subject returns was due to reasonable                
             cause on the grounds that he did not know whether to report              
             his oldest daughter as a dependent and he wanted to "call                
             attention" to himself.  Petitioner's testimony hardly shows              
             that he was prevented from filing any of the subject                     
             returns despite the exercise of ordinary business care and               
             prudence.  To the contrary, petitioner's testimony suggests              
             that he chose not to file his returns in an attempt to                   
             "call attention" to himself.  Thus, it appears that his                  
             failure to file was not the result of the exercise of                    







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