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her to exclude $100 from self-employment income as income from
services as a notary public. The remaining $9,140 is subject to
self-employment tax under section 1401. Petitioner is entitled
to the corresponding deduction under section 164(f) on all self-
employment tax imposed by section 1401.
Section 6651(a)(1) imposes an addition to tax for failure to
file a return on time. The addition equals 5 percent for each
month that the return is late, not to exceed 25 percent.
Additions to tax under section 6651(a)(1) are imposed unless the
taxpayer establishes that the failure was due to reasonable cause
and not willful neglect. Section 7491(c) does not change the
taxpayer’s burden of proof in this respect. Higbee v.
Commissioner, 116 T.C. 438 (2001). “Reasonable cause” requires a
taxpayer to demonstrate that she exercised ordinary business care
and prudence. United States v. Boyle, 469 U.S. 241, 246 (1985).
Willful neglect is defined as a “conscious, intentional failure
or reckless indifference.” Id. at 245.
Petitioner’s return was untimely filed on July 21, 1997,
even though it bore a signature date of April 13, 1997.
Petitioner did not show reasonable cause why the return was not
timely filed. A comparison of the signature date and the filing
date leads to the conclusion that the late filing was due to
willful neglect. We conclude that petitioner is liable for an
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