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entire argument on brief in support of a deduction under section
170 consisted of the following sentence: “[Section] 7871 of the
Code treats tribes as States for charitable donation purposes.”
Petitioner has failed to meet his burden of proving he is
entitled to a deduction under section 170 for expenses he
allegedly incurred in connection with his activities for the
tribe, and, therefore, petitioner is not entitled to a deduction
under section 170.
Section 6651(a)(1) Additions to Tax
Section 6651(a) imposes an addition to tax for failure to
file a return, in the amount of 5 percent of the tax liability
required to be shown on the return for each month during which
such failure continues, but not exceeding 25 percent in the
aggregate, unless it is shown that such failure is due to
reasonable cause and not due to willful neglect. See sec.
6651(a)(1); United States v. Boyle, 469 U.S. 241, 245 (1985);
United States v. Nordbrock, 38 F.3d 440, 444 (9th Cir. 1994);
Harris v. Commissioner, T.C. Memo. 1998-332. A failure to file a
timely Federal income tax return is due to reasonable cause if
the taxpayer exercised ordinary business care and prudence and,
nevertheless, was unable to file the return within the prescribed
time. See sec. 301.6651-1(c)(1), Proced. & Admin. Regs. Willful
neglect means a conscious, intentional failure to file or
reckless indifference. See United States v. Boyle, supra.
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