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file the return within the date prescribed by law, then
reasonable cause exists. Sec. 301.6651-1(c)(1), Proced. & Admin.
Regs. "Willful neglect" means a "conscious, intentional failure
or reckless indifference." United States v. Boyle, 469 U.S. 241,
245 (1985).
Petitioner testified that he did not file his 1994 Federal
income tax return “in a timely fashion” because he had
“difficulty”. At trial, petitioner offered two reasons for his
difficulty in filing a timely return for the year at issue.
First, petitioner claimed that he moved from Maryland to
Pennsylvania. Petitioner did not explain how his move had any
bearing on filing his tax return 2 years late. The act of moving
from one State to another is certainly not reasonable cause to
file a late return.
Second, petitioner claimed that he lost his earnings form
provided by Merkle. Petitioner failed to offer any basis why
losing the form caused a 2-year delay in filing his return.
“Unavailability of records, without more, is not reasonable cause
for failing to file a timely return.” Regan v. Commissioner,
T.C. Memo. 1987-512.
Petitioner’s 1994 Federal income tax return was due on April
17, 1995. Petitioner did not file his return until 2 years later
and offered no rational explanation for his failure to file his
return timely. Petitioner failed to show that he exercised
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