Bruce David Cohen - Page 19




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          VI.  Section 6651(a)(1) Addition to Tax                                     
               Section 6651(a)(1) imposes an addition to tax for                      
          delinquency in filing returns and provides in relevant part as              
          follows:                                                                    
               SEC. 6651.  FAILURE TO FILE TAX RETURN OR TO PAY TAX.                  
                    (a) Addition to the Tax.--In case of failure–                     
                         (1) to file any return required under                        
                    authority of subchapter A of chapter 61 * * * , on                
                    the date prescribed therefor (determined with                     
                    regard to any extension of time for filing),                      
                    unless it is shown that such failure is due to                    
                    reasonable cause and not due to willful neglect,                  
                    there shall be added to the amount required to be                 
                    shown as tax on such return 5 percent of the                      
                    amount of such tax if the failure is for not more                 
                    than 1 month, with an additional 5 percent for                    
                    each additional month or fraction thereof during                  
                    which such failure continues, not exceeding 25                    
                    percent in the aggregate.                                         
               The Supreme Court has characterized the foregoing section as           
          imposing a civil penalty to ensure timely filing of tax returns             
          and as placing on the taxpayer “the heavy burden of proving both            
          (1) that the failure did not result from ‘willful neglect,’ and             
          (2) that the failure was ‘due to reasonable cause’”, in order to            
          escape the penalty.  United States v. Boyle, 469 U.S. 241, 245              
          (1985).  “Willful neglect” denotes “a conscious, intentional                
          failure or reckless indifference.”  Id.  “Reasonable cause”                 
          correlates to “ordinary business care and prudence”.  Id. at 246            
          & n.4; sec. 301.6651-1(c)(1), Proced. & Admin. Regs.                        








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