- 54 -
381, 526 (1984); Ehrlich v. Commissioner, 31 T.C. 536, 540
(1958). In the instant case petitioner has the burden of proving
that the failure to timely file the estate tax return was due to
reasonable cause and not due to willful neglect. See supra note
22. United States v. Boyle, 469 U.S. at 245; Funk v.
Commissioner, 687 F.2d 264, 266 (8th Cir. 1982), affg. T.C. Memo.
1981-506; Davis v. Commissioner, 81 T.C. 806, 820 (1983), affd.
without published opinion 767 F.2d 931 (9th Cir. 1985). The
Supreme Court has characterized this as a “heavy burden.” United
States v. Boyle, 469 U.S. at 245.
A taxpayer’s failure to file timely is due to “reasonable
cause” if the taxpayer exercised ordinary business care and
prudence and was nevertheless unable to file the return within
the prescribed time. See United States v. Boyle, 469 U.S. at
246; Estate of Paxton v. Commissioner, 86 T.C. 785, 819 (1986);
sec. 301.6651-1(c)(1), Proced. & Admin. Regs. “Willful neglect”
is defined as “a conscious, intentional failure or reckless
indifference.” United States v. Boyle, 469 U.S. at 245.
We conclude that petitioner is liable for an addition to tax
for failure to timely file the tax return, for two reasons.
(1) By the time Christy told Hinz that the tax return
due date was February 4, 1994, the true due date (Aug. 4,
1983) had already passed.
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