- 6 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011