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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 notwithstanding the fact that his
gross income far exceeded the threshold amount that triggered the
filing requirement for each year. Petitioner offered no evidence
whatsoever that would support a finding that his failure to file
was due to reasonable cause and not willful neglect.
In view of the foregoing, we hold that petitioner is liable
for the additions to tax under section 6651(a)(1) as determined
by respondent in the notices of deficiency.
D. Additions to Tax for Failure To Pay (1996 and 1997)
Section 6651(a)(2) imposes an addition to tax for failure to
pay the amount shown as tax on a return on or before the date
prescribed for payment of such tax.4 The addition to tax may be
avoided if the failure to pay is due to reasonable cause and not
4 Sec. 6651(g)(2) provides that in the case of any return
made by the Commissioner under sec. 6020(b), such return shall be
treated as the return filed by the taxpayer for purposes of
determining the amount of the addition to tax under sec.
6651(a)(2). Sec. 6651(g)(2) applies in the case of any return
the due date for which (determined without regard to extensions)
is after July 30, 1996. See Taxpayer Bill of Rights 2, Pub. L.
104-168, sec. 1301(b), 110 Stat. 1475. Thus, sec. 6651(g)(2)
applies only to petitioner’s 1996 and 1997 returns.
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