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than 1 month, with an additional 5 percent for each
additional month or fraction thereof during which such
failure continues, not exceeding 25 percent in the
aggregate.
A delay is due to reasonable cause if “the taxpayer
exercised ordinary business care and prudence and was
nevertheless unable to file the return within the prescribed
time”. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs.; see also
United States v. Boyle, 469 U.S. 241, 243 (1985). There is no
question here that petitioner’s 1995 return was not timely filed.
Petitioner argues that he had reasonable cause for the
failure to timely file his 1995 return due to “Being overwhelmed
with work and doing a lot of traveling,” and that he believed he
“overpaid it [tax due]” and “expected to get a refund.”2
Generally, a busy work schedule or heavy workload does not
constitute reasonable cause for the untimely filing of a tax
return. Dustin v. Commissioner, 53 T.C. 491, 507 (1969), affd.
467 F.2d 47 (9th Cir. 1972); Nauman v. Commissioner, T.C. Memo.
1998-217. This is certainly true when the delay, as here, was
approximately 3� years. Further, petitioner’s belief that no tax
was due, or that he was entitled to a refund, does not constitute
2 When respondent determined a deficiency in petitioner’s
1995 Federal income tax, the addition to tax under sec.
6651(a)(1) increased. The addition to tax under sec. 6651(a)(1)
which is attributable to a deficiency in taxes is subject to the
deficiency procedures, and we have jurisdiction to review such
determination. Sec. 6665(b); see also Estate of DiRezza v.
Commissioner, 78 T.C. 19, 26 (1982).
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