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continues, but not to exceed 25 percent in the aggregate. Sec.
6651(a). In this case, AJF's 1988, 1989, and 1990 tax returns
were due on March 15, 1989, 1990, and 1991, respectively. Sec.
6072(b). AJF filed its 1988 and 1989 returns on May 10, 1991,
and its 1990 return on July 17, 1991. Unless AJF can show that
its failure to timely file its returns was due to reasonable
cause and not due to willful neglect, respondent's determination
will be sustained.
The term "reasonable cause" as set forth in section 6651(a)
has been defined as the exercise of ordinary business care and
prudence. 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,
246 (1985). The question of whether a failure to file timely is
due to reasonable cause and not willful neglect is one of fact,
on which petitioners bear the burden of proof. Rule 142(a); Lee
v. Commissioner, 227 F.2d 181, 184 (5th Cir. 1955), affg. a
Memorandum Opinion of this Court dated July 31, 1953; BJR Corp.
v. Commissioner, 67 T.C. 111, 131 (1976).
Taxpayers have a nondelegable duty to file timely tax
returns. United States v. Boyle, supra at 250. Reasonable cause
for the failure to timely file the return cannot be established
merely by stating that such return was in the hands of the agent.
Lynch v. Commissioner, T.C. Memo. 1983-173 (citing Logan Lumber
Co. v. Commissioner, 365 F.2d 846, 854 (5th Cir. 1966), affg.
T.C. Memo. 1964-126).
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