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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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Last modified: May 25, 2011