- 7 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011