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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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