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determination is in error. Petitioner also stipulated that she
received $15 of interest in 1992. We sustain respondent’s
determination regarding these items.
Section 6651(a)(1) Addition to Tax
The final issue is whether petitioner is liable for the
addition to tax under section 6651(a)(1) for 1992. Petitioner
contends that she did not have enough information to file a
return because she could not verify that part of the income
reflected on her 1992 Form W-2 represented backpay and interest
on the backpay rather than an unauthorized withdrawal from her
retirement fund.
It is well settled that in order to avoid the addition to
tax prescribed by section 6651(a), petitioner bears the burden of
proving both (1) that the failure did not result from “willful
neglect,” and (2) that the failure was “due to reasonable cause.”
Sec. 6651(a)(1); United States v. Boyle, 469 U.S. 241, 245
(1985). “Willful neglect” denotes “a conscious, intentional
failure or reckless indifference.” United States v. Boyle, supra
at 245. “Reasonable cause” correlates to “ordinary business care
and prudence”. Id. at 246 n.4; sec. 301.6651-1(c)(1), Proced. &
Admin. Regs.
Petitioner was aware of her need to file a return but
questioned the information on the Form W-2 that she received from
the district. Petitioner contacted the district but was unable
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