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Crain v. Commissioner, 737 F.2d 1417 (5th Cir. 1984). Respondent
is sustained on this issue.3
Respondent determined an addition to tax as a result of
petitioner’s failure to timely file his tax returns for the tax
year 1996. Section 6651(a)(1) imposes an addition to tax for
failure to timely file a tax return. The addition to tax is
equal to 5 percent of the amount of the tax required to be shown
on the return if the failure to file is not for more than 1
month. Sec. 6651(a)(1). An additional 5 percent is imposed for
each month or fraction thereof in which the failure to file
continues, to a maximum of 25 percent of the tax. Id.
The addition is applicable unless petitioner establishes
that his failure to timely file the return was due to reasonable
cause and not willful neglect. Id. If petitioner exercised
ordinary business care and prudence and was nonetheless unable to
file his 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
3 Because petitioner failed to introduce any credible
evidence, he failed to meet the requirements of sec. 7491(a), as
amended, so as to place the burden of proof on respondent with
respect to any factual issue relevant to ascertaining liability
for the tax deficiency in issue. As to the additions to tax
under secs. 6651 and 6654, we find that respondent has satisfied
his burden of production under sec. 7491(c) because the record
shows that petitioner’s return was never filed and petitioner
underpaid the estimated tax due. Higbee v. Commissioner, 116
T.C. 438, 442 (2001).
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