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Commissioner, 279 U.S. 716 (1929). Respondent's determinations
on this issue are sustained.
The second issue for decision is whether petitioner is
liable for the section 6651(a)(1) additions to tax for the
taxable years in issue.
Section 6651(a)(1) imposes an addition to tax for failure to
timely file a return, unless the taxpayer establishes that such
failure is due to reasonable cause and not due to willful
neglect. "Reasonable cause" requires the taxpayer to demonstrate
that he exercised ordinary business care and prudence and was
nonetheless unable to file a return within the prescribed time.
United States v. Boyle, 469 U.S. 241, 245-246 (1985). "[W]illful
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).
Petitioner did not address at trial respondent's
determinations that he is liable for the section 6651(a)(1)
additions to tax. We therefore find that he 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.
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Last modified: May 25, 2011