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year is not time barred by the 2-year look-back period, there is
no overpayment for that year to be credited or refunded.
Petitioner is instead liable for a deficiency for 1995.
3. Addition to Tax for Failure To Timely File
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. See
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. See id. The addition to
tax is imposed on the net amount due. See sec. 6651(b).
The addition is applicable unless a taxpayer establishes
that the failure to file was due to reasonable cause and not
willful neglect. See sec. 6651(a). 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. See 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).
Petitioner contends that her 1995 return was mailed to the
Cincinnati IRS Service Center by certified mail sometime in mid-
August of 1996. The copy of petitioner's return submitted to
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