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disprove willful neglect, a taxpayer must prove that the late
filing did not result from a "conscious, intentional failure or
reckless indifference." United States v. Boyle, supra at 245-
246. A conscious or intentional failure exists when the taxpayer
was aware of the duty to file the return within the due date but
failed to file the return under circumstances that do not justify
such failure. Reckless indifference is established when the
taxpayer was aware of the duty to file on time but disregarded a
known or obvious risk that the return might not be filed within
the due date. Estate of Campbell v. Commissioner, T.C. Memo.
1991-615.
The due date of the estate's Federal estate tax return was
November 24, 1986, 9 months after the date of decedent's death.
Sec. 6075(a). The estate failed to apply for an extension of the
due date to either file the return or pay the tax.4 The parties
4 The time for filing the estate tax return may be
extended but normally for not more than 6 months, so the return
will be due not more than 15 months following the date of a
decedent's death. Sec. 6081(a); sec. 20.6081-1(a), Estate Tax
Regs. Moreover, the time for payment of the amount of estate tax
shown, or required to be shown, can be extended for up to 12
months or, in cases of reasonable cause, up to 10 years. Sec.
6161(a)(1) and (2). The Court notes that the standards of
reasonable cause for the failure to file, on the one hand, and
the failure to pay, on the other hand, are not identical. United
States v. Boyle, 469 U.S. 241 (1985), involved the failure to
file and did not directly involve the failure to pay. See Estate
of LaMeres v. Commissioner, 98 T.C. 294 (1992), where sec.
6651(a)(1) and (2) was addressed repeatedly. In the instant
case, the estate made no separate argument with respect to the
(continued...)
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