Darel Guy Taken, Jr. - Page 11




                                       - 10 -                                         
          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.                         





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011