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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. Sec. 6651(a)(1). The
section 6651(a)(1) addition to tax is reduced by the amount of
the section 6651(a)(2) addition for any month (or fraction
thereof) to which an addition to tax under section 6651(a)(1) and
(2) applies. Sec. 6651(c)(1). In order to avoid the section
6651(a)(1) addition to tax, petitioners must show both reasonable
cause and a lack of willful neglect. Sec. 6651(a(1); United
States v. Boyle, 469 U.S. 241 (1985). Their failure to file is
due to reasonable cause if petitioners exercised ordinary
business care and prudence and were, nevertheless, unable to file
their return within the time prescribed by law. United States v.
Boyle, supra at 246; sec. 301.6651-1(c)(1), Proced. & Admin.
Regs.
Respondent assessed the section 6651(a)(1) addition to tax
for the period November 17 through December 21, 1998.
Petitioners make several arguments that they had reasonable cause
for late filing of their 1997 return. We reject them all.
First, petitioners argue casualties to their home and
office, including power outages and flooded roads, adversely
affected their ability to file. A taxpayer’s selective inability
to perform his or her tax obligations, while performing his
regular business and personal activities, does not excuse failure
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