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of any individual for any penalty or addition to tax. Respondent
contends that petitioner is liable for an addition to tax
pursuant to section 6651(a)(1). Section 6651(a)(1) imposes an
addition to tax for failure to file a Federal income tax return
by its due date, determined with regard to any extension of time
for filing previously granted. The addition equals 5 percent for
each month that the return is late, not to exceed 25 percent.
Sec. 6651(a)(1). 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. Sec. 6651(a)(1).
The taxpayer must prove both reasonable cause and a lack of
willful neglect. Crocker v. Commissioner, 92 T.C. 899, 912
(1989). "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). Willful neglect is
defined as a "conscious, intentional failure or reckless
indifference." Id. at 245.
Petitioner's 1995 return was filed late. Petitioner did not
prove she had reasonable cause or a lack of willful neglect.
Accordingly, we sustain respondent's determination as to the
section 6651(a)(1) addition to tax.
Respondent determined that petitioner is liable for the
section 6662(a) penalty. Section 6662(a) provides for an
accuracy-related penalty in the amount of 20 percent of the
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