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6651(a)(1). Reasonable cause "calls on the taxpayer to
demonstrate that he exercised 'ordinary business care and
prudence' but nevertheless was 'unable to file the return within
the prescribed time.'" United States v. Boyle, 469 U.S. 241, 246
(1985) (quoting sec. 301.6651-1(c)(1), Proced. & Admin. Regs.).
Willful neglect means "a conscious, intentional failure or
reckless indifference." United States v. Boyle, supra at 246.
Reliance on an agent does not excuse the failure to file a timely
return. Id. at 249-250; Bergersen v. Commissioner, T.C. Memo.
1995-424, affd. 109 F.3d 56 (1st Cir. 1997).
Petitioner argues that the addition to tax is improper
because he applied for an additional extension of time in which
to file his return. Alternatively, petitioner argues that only a
5-percent penalty should apply because the failure to file was
for less than 1 month; viz, the period from October 16 until
receipt of the return on October 19.
Even assuming that petitioner's accountant timely submitted
the Form 2688, an additional extension authorized under section
1.6081-1(a), Income Tax Regs., is not automatic. It should also
be noted that the instructions accompanying Form 2688
specifically advise taxpayers that a request for an additional
extension of time to file a return must show reasonable cause for
the additional delay in filing a return and should be filed early
so that "if denied, you can still file your return on time." See
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