M. Maureen Polsby - Page 10

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          gospel.  Tokarski v. Commissioner, supra.  On this record, we               
          hold that petitioner is not entitled to a charitable contribution           
          deduction.                                                                  
               Section 6651(a)(1) imposes an addition to tax for failure to           
          file a return on time.  The addition is 5 percent for each month            
          that the return is late, not to exceed 25 percent.  In order to             
          avoid the addition to tax under section 6651(a)(1), a taxpayer              
          must show both reasonable cause and a lack of willful neglect.              
          United States v. Boyle, 469 U.S. 241, 245 (1985).  A failure to             
          file is due to "reasonable cause" if the taxpayer exercised                 
          ordinary business care and prudence and was, nevertheless, unable           
          to file his return within the time prescribed by law.  United               
          States v. Boyle, supra at 246.  The term 'willful neglect'                  
          implies a conscious, intentional failure to file or reckless                
          indifference to the obligation to file.  United States v. Boyle,            
          supra at 245.                                                               
               Petitioner filed her 1992 Federal income tax return on July            
          5, 1994.  Petitioner contends that her failure to timely file her           
          1992 return was due to "the overwhelming nature of what has been            
          going on in her life."  Petitioner asks the Court to take into              
          account her personal and professional circumstance, e.g., the               
          fact that she is a physician in solo practice, that her medical             
          career is in a state of turmoil, and that she was involved in               
          other litigation.                                                           





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