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respondent had informed Hinz of the denial almost 19 months
earlier.
We proceed to the merits.
A taxpayer’s failure to pay the tax shown on the return is
due to reasonable cause if the taxpayer exercised ordinary
business care and prudence and was nevertheless unable to pay the
tax within the prescribed time. See 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. Petitioner must show that
reasonable cause existed at the time payment of the estate tax
was due. See Estate of La Meres v. Commissioner, 98 T.C. at 324.
The Court dealt with this question and reached opposite
results in Estate of La Meres v. Commissioner, 98 T.C. at 324,
and Bank of the West v. Commissioner, 93 T.C. at 472. In Estate
of La Meres, the Court held that the addition to tax under
section 6651(a)(2) did not apply because (among other reasons) at
the time the estate tax was due the taxpayer reasonably believed
that a section 6166 election was proper. The Court in Estate of
La Meres noted that the Internal Revenue Service had initially
accepted the taxpayer’s section 6166 election. See Estate of La
Meres v. Commissioner, 98 T.C. at 324. In Bank of the West the
Court held that the taxpayer’s reliance on a section 6166
election was not reasonable. See Bank of the West v.
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