John Robert Forrest - Page 4

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          nonetheless unable to file a return within the prescribed time.             
          United States v. Boyle, 469 U.S. 241, 245-246 (1985).  "Willful             
          neglect" means a conscious, intentional failure or reckless                 
          indifference.  Id. at 246.  The addition to tax equals 5 percent            
          of the tax required to be shown on the return if the failure to             
          file is for not more than 1 month, with an additional 5 percent             
          for each additional month or fraction of a month during which the           
          failure to file continues, not to exceed a maximum of 25 percent.           
          Sec. 6651(a)(1).                                                            
               Based on the record, we find that petitioner has failed to             
          prove that his failure to file his returns was not due to willful           
          neglect or that such failure was due to reasonable cause.2  We              
          therefore hold that petitioner is liable for the section                    
          6651(a)(1) additions to tax.                                                
               The third issue for decision is whether petitioner is liable           
          for the section 6654(a) additions to tax for failure to make                
          estimated income tax payments for 1992, 1993, and 1994.                     
               Unless the taxpayer demonstrates that one of the statutory             
          exceptions applies, imposition of the section 6654(a) addition to           
          tax is mandatory where prepayments of tax, either through                   
          withholding or by making estimated quarterly tax payments during            
          the course of the taxable year, do not equal the percentage of              

          2         The only explanation that petitioner provided for his             
          failure to file was that he "conscientiously object[s] to being             
          in the Social Security system and there is no way that [he]                 
          know[s] of to avoid that other than to not file."                           

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