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See sec. 6072(a).
Section 6651(a)(1) imposes an addition to tax for failure to
file a timely return.4 The addition to tax may be avoided if the
failure to file is due to reasonable cause and not due to willful
neglect. “Reasonable cause” contemplates that the taxpayer
exercised ordinary business care and prudence and was nonetheless
unable to file a return within the prescribed time. United
States v. Boyle, 469 U.S. 241, 246 (1985); sec. 301.6651-1(c)(1),
Proced. & Admin. Regs. “Willful neglect” means a conscious,
intentional failure or reckless indifference. United States v.
Boyle, supra at 245.
In the present case, petitioner failed to file income tax
returns for the years in issue. Petitioner’s professed belief
that he is not a taxpayer within the scope of the Internal
Revenue Code does not, as a matter of law, constitute reasonable
cause for petitioner’s failure to file. See Rowlee v.
Commissioner, 80 T.C. 1111, 1120 (1983) (rejecting taxpayer’s
claim that taxpayer is not a “person liable” for tax); Ebert v.
Commissioner, T.C. Memo. 1991-629 (rejecting taxpayer’s assertion
that there is no section of the Internal Revenue Code that makes
taxpayer liable for the taxes claimed), affd. without published
4 Sec. 6651(g)(1) provides that in the case of any return
made by the Commissioner under sec. 6020(b), such return shall be
disregarded for purposes of determining the amount of the
addition to tax under sec. 6651(a)(1).
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