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late, not to exceed 25 percent. Sec. 6651(a)(1). Petitioners
provided no evidence that they filed for an extension, while
respondent provided documentation establishing that an extension
request was not received. Accordingly, we find that petitioners
never requested an extension. Even if petitioners had requested
the extension of time to file, they would have received an
automatic 4-month extension which would have expired prior to the
time the return was actually filed in this case. Sec. 1.6081-
4(a)(1), Income Tax Regs. To extend the time to file further,
petitioners would have had to request another extension.
Petitioners did not claim they filed such an additional
extension.
Additions to tax under section 6651(a)(1) are imposed unless
the taxpayer establishes that the failure to file timely was due
to reasonable cause and not willful neglect. Sec. 6651(a)(1) and
(2). "Reasonable cause" requires the taxpayer to demonstrate
that he exercised ordinary business care and prudence. United
States v. Boyle, 469 U.S. 241, 246 (1985); sec. 301.6651-1(c)(1),
Proced. & Admin. Regs. Willful neglect is defined as a
"conscious, intentional failure or reckless indifference."
United States v. Boyle, supra at 245.
The mere fact that petitioner was incarcerated at the time
his return was due is not reasonable cause, within the meaning of
section 6651(a)(1), for his failure to timely file. Llorente v.
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