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correlates to “ordinary business care and prudence”. Id. at 246
& n.4; sec. 301.6651-1(c)(1), Proced. & Admin. Regs. Timely
filing is further defined to mean timely mailing with a postmark
on or before the prescribed filing date and with sufficient
postage prepaid. See sec. 7502(a); sec. 301.7502-1(c)(1),
Proced. & Admin. Regs.
In addition to setting forth the general standard for
applicability of section 6651(a), the Supreme Court in United
States v. Boyle, supra, has also spoken definitively upon whether
reliance on a professional tax preparer will satisfy this
standard. The Court observed that “Whether the elements that
constitute ‘reasonable cause’ are present in a given situation is
a question of fact, but what elements must be present to
constitute ‘reasonable cause’ is a question of law.” Id. at 249
n.8. The taxpayer in Boyle contended that failure to timely file
because of a clerical oversight on the part of the attorney
preparing the tax return should be excused on the grounds of
reasonable cause. See id. Faced with this situation, the Court
stated: “The time has come for a rule with as ‘bright’ a line as
can be drawn consistent with the statute and implementing
regulations.” Id. at 248. The Supreme Court then held that,
while it is reasonable for taxpayers to rely on substantive
advice given by an accountant or attorney, “failure to make a
timely filing of a tax return is not excused by the taxpayer’s
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