Thomas S. Russo - Page 7




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          246; 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.  Whether the           
          elements that constitute reasonable cause or willful neglect are            
          present in any given situation is a question of fact.  Id. at 249           
          n.8.                                                                        
               Petitioner attributes his failure to file returns timely and           
          pay tax timely for the 3 years at issue to his embroilment in an            
          acrimonious divorce from Sylvia and his efforts to protect his              
          sons from her alleged abuse.                                                
               We have held that a taxpayer’s marital problems such as                
          divorce, even when coupled with other unrelated problems, are an            
          insufficient basis to establish reasonable cause for late filing.           
          See, e.g., Riffey v. Commissioner, T.C. Memo. 1992-426; Weiland             
          v. Commissioner, T.C. Memo. 1982-601.                                       
               In the present case, petitioner emphasizes that he was                 
          distracted by his former wife’s abusive treatment of his sons.              
          Petitioner testified that after his sons informed him of the                
          abuse:  “everything I did, all my money, time, and everything               
          went towards my kids.  I got a lawyer * * * [and] went back to              
          court”.  Petitioner described himself as becoming “possessed”               
          upon discovering the alleged abuse.  Petitioner delivered his               
          testimony that he became upset on learning of the abuse of his              
          sons in a convincing manner.                                                






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