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determined by respondent.
C. Addition to Tax for Failure To File
Petitioner contends that he is not liable for the addition
to tax under section 6651(a)(1) because he is not required to
file a Federal income tax return. We disagree; petitioner’s
contention is wrong, and it is frivolous.
Section 6651(a)(1) imposes an addition to tax for failure to
file an income tax return. The addition to tax may be avoided if
the failure to file is due to reasonable cause and not willful
neglect. “Reasonable cause” contemplates that the taxpayer
exercised ordinary business care and prudence and was nonetheless
unable to file a return within the prescribed time. United
States v. Boyle, 469 U.S. 241, 246 (1985); sec. 301.6651-1(c)(1),
Proced. & Admin. Regs. “Willful neglect” means a conscious,
intentional failure or reckless indifference. United States v.
Boyle, at 245.
As applicable herein, section 6012(a)(1)(A)(i) provides that
an individual under 65 years of age (as of the end of the taxable
year) must file an income tax return if the individual’s gross
income is at least $6,550; an individual 65 years or older (as of
the end of the taxable year) must file an income tax return if
the individual’s gross income is at least $7,550. As previously
discussed, petitioner’s gross income for 1996 far exceeded the
greater of these two standards.
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