James E. Harrell - Page 9




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          intentional failure or reckless indifference."  United States v.            
          Boyle, supra at 245.                                                        
               Petitioner filed his 1994 return on July 3, 1997.                      
          Petitioner stated that he did not file his 1994 tax return on               
          time because his bankruptcy lawyer told him he should not file it           
          until his 1992 and 1993 returns were "cleared up with the actual            
          bankruptcy action."  The attorney did not explain why filing the            
          return late would be a good idea.  We find that relying on this             
          alleged information without questioning why he should file late             
          or why he should not at least file for an extension demonstrates            
          that petitioner did not exercise ordinary business care and                 
          prudence.  Petitioner did not have reasonable cause for filing              
          late.  We sustain respondent's determination of the section                 
          6651(a)(1) addition to tax.                                                 
               To the extent that we have not addressed any of the parties'           
          arguments, we have considered them and conclude they are without            
          merit.                                                                      
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                                  Decision will be entered            
                                             for respondent.                          









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