Juan N. and Miriam J. Villareal, et al. - Page 20

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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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