John H. Webster - Page 7

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          failure to file is due to reasonable cause if the taxpayer                  
          exercised ordinary business care and prudence and, nevertheless,            
          was unable to file the return within the prescribed time.                   
          Crocker v. Commissioner, 92 T.C. 899, 913 (1989); sec. 301.6651-            
          1(c)(1), Proced. & Admin. Regs.  Willful neglect means a                    
          conscious, intentional failure to file or reckless indifference             
          to the obligation to file.  United States v. Boyle, supra.                  
               Petitioner has stipulated that he did not file a Federal               
          income tax return for the year in issue.  Thus respondent has               
          satisfied his burden of production with respect to the addition             
          to tax for failure to file a timely return.  Higbee v.                      
          Commissioner, supra; Burr v. Commissioner, T.C. Memo. 2002-69.              
          Petitioner has failed to show that his failure to file was due to           
          reasonable cause and not due to willful neglect.  Accordingly, we           
          sustain respondent’s determination on this issue.                           
               Section 6654 imposes an addition to tax in the case of any             
          underpayment of estimated tax by an individual.3  The addition to           
          tax under section 6654(a) is mandatory in the absence of                    
          statutory exceptions.  Sec. 6654(a), (e); Recklitis v.                      
          Commissioner, 91 T.C. 874, 913 (1988); Grosshandler v.                      
          Commissioner, 75 T.C. 1, 20-21 (1980).  With limited exceptions             
          that are inapplicable here, section 6654 “has no provision                  

               3We have jurisdiction over the sec. 6654(a) addition to tax            
          in this case because an income tax return was not filed for the             
          year at issue.  See sec. 6665(b)(2); Meyer v. Commissioner, 97              
          T.C. 555, 562 (1991); Heisey v. Commissioner, T.C. Memo. 2002-41.           

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