John R. Hernandez - Page 12




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          care and prudence and was, nevertheless, unable to file his                 
          return within the date prescribed by law.  Crocker v.                       
          Commissioner, 92 T.C. 899, 913 (1989); Estate of Vriniotis v.               
          Commissioner, 79 T.C. 298, 310 (1982); sec. 301.6651-1(c)(1),               
          Proced. & Admin. Regs.  Willful neglect is viewed as a conscious,           
          intentional failure or reckless indifference to the obligation to           
          file.  United States v. Boyle, supra.                                       
               Petitioner never filed a return for 1993.  Petitioner filed            
          his 1995 return on June 29, 1998, and his 1996 return on August             
          3, 1998.  Petitioner vaguely alluded to an illness in his                   
          petition as a reason for his failure to timely file.  Otherwise,            
          petitioner has not provided any explanation for the late filings            
          of the returns.  Petitioner has not established his late filings            
          of his 1993, 1995, and 1996 Federal income tax returns were due             
          to reasonable cause and not willful neglect.  Accordingly, we               
          hold petitioner is liable for the additions to tax under section            
          6651(a).                                                                    
               6. Section 6654(a) Addition to Tax                                     
               Section 6654(a) imposes an addition to tax in the case of              
          any underpayment of estimated tax by an individual.  This Court             
          has jurisdiction to review respondent’s determination of this               
          addition to tax only if the taxpayer does not file a return for             
          the taxable year.  Sec. 6665(b)(2); Meyer v. Commissioner, 97               
          T.C. 555, 562 (1991).  Petitioner failed to file a return for the           






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