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liable for self-employment tax under section 1401 for the 1995
tax year. Respondent is sustained on this issue.
4. Additions to Taxes
Section 6651(a)(1) imposes an addition to tax for failure to
file a timely tax return. The addition to tax is equal to 5
percent of the amount of the tax required to be shown on the
return if the failure to file is not for more than 1 month. Sec.
6651(a)(1). An additional 5 percent is imposed for each month or
fraction thereof in which the failure to file continues, to a
maximum of 25 percent of the tax. Id.
The addition is applicable unless a taxpayer establishes
that the failure to file was due to reasonable cause and not
willful neglect. Id. If a taxpayer exercised ordinary business
care and prudence and was nonetheless unable to file the return
within the date prescribed by law, then reasonable cause exists.
Sec. 301.6651-1(c)(1), Proced. & Admin. Regs. "Willful neglect"
means a "conscious, intentional failure or reckless
indifference." United States v. Boyle, 469 U.S. 241, 245 (1985).
When an expert provides erroneous advice on a matter of tax
law, such as whether a tax liability exists, it may be reasonable
for a taxpayer to rely on that advice. United States v. Boyle,
Id. at 250-251.
Petitioner did not offer any testimony or other evidence
which indicated that petitioners' failure to file a return for
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