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tax return, the reported value of the estate's interest in the
Thomas Trust was $202,167.60, consisting of real property and 75
shares of Thomas, Inc. stock less certain liabilities.
Neither party challenges the amount of the estate tax. As
noted earlier, the sole issue is the estate's contention that the
additions to tax under section 6651(a)(1) and (2) are not
applicable, not only as to the section 6651(a)(1) addition to tax
determined in the notice of deficiency, but also as to the
section 6651(a)(1) and (2) amounts that were previously paid by
the estate as to which a claim for refund was denied by
respondent.
The addition to tax imposed under each paragraph of section
6651(a) applies "unless it is shown that such failure is due to
reasonable cause and not due to willful neglect." The burden is
on the taxpayer to prove that the failure is due to reasonable
cause and not willful neglect. United States v. Boyle, 469 U.S.
241, 245 (1985); Davis v. Commissioner, 81 T.C. 806, 820 (1983),
affd. without published opinion 767 F.2d 931 (9th Cir. 1985);
Estate of Newton v. Commissioner, T.C. Memo. 1990-208. This is a
"heavy burden". United States v. Boyle, supra at 245.
In order to establish reasonable cause, a taxpayer must show
the exercise of ordinary business care and prudence and the
inability to file the return or pay the tax within the prescribed
time. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs. In order to
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