Franklin W. Briggs - Page 41




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         that the failure to file is due to reasonable cause and not                  
         willful neglect.                                                             
              Petitioners concede that their 1986 and 1987 Federal income             
         tax returns were filed late.  On brief, petitioners argue that               
         they are not liable for the section 6651(a)(1) addition to tax               
         because they reasonably relied on their accountants, who charged             
         much and performed poorly.  Although acknowledging that “The tax             
         law does not recognize that the delegation of this responsibility            
         constitutes reasonable cause for not filing”, petitioners argue              
         that the law should be otherwise.                                            
              We decline petitioners’ invitation to revisit legal                     
         principles that by their own admission are well established.  As             
         stated by the Supreme Court in United States v. Boyle, 469 U.S.              
         241, 249-252 (1985):                                                         
                   Congress has placed the burden of prompt filing on the             
              * * * [taxpayer], not on some agent or employee of the                  
              * * * [taxpayer].  The duty is fixed and clear; Congress                
              intended to place upon the taxpayer an obligation to                    
              ascertain the statutory deadline and then to meet that                  
              deadline, except in a very narrow range of situations.                  
                   *     *     *     *     *     *     *                              
                                                                                     
                   It requires no special training or effort to ascertain             
              a deadline and make sure that it is met.  The failure to                
              make a timely filing of a tax return is not excused by the              
              taxpayer’s reliance on an agent, and such reliance is not               
              “reasonable cause” for a late filing under sec. 6651(a)(1).             
              We sustain respondent’s determination on this issue.                    









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