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2. Additions to Tax Under Sections 6651(a) and 6654(a)
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. Sec. 6651(a). “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., and “willful neglect” means a
conscious, intentional failure or reckless indifference, United
States v. Boyle, supra.
Section 6654(a) imposes an addition to tax for failure to
pay estimated tax. The imposition of the addition to tax under
section 6654 as to the years in question is mandatory when an
individual fails to make the required estimated tax payments
unless the petitioner falls within one of the exceptions set
forth in the statute. See sec. 6654(a), (e); Grosshandler v.
Commissioner, 75 T.C. 1, 20-21 (1980).
Petitioners do not offer any explanation that their failure
to file was due to reasonable cause and not willful neglect. The
record demonstrates, rather, that petitioners chose not to file
any returns in pursuit of what can only be regarded as a
religious rights protest against the Federal income tax.
Petitioner Hawkins did not pay any estimated tax during the years
at issue and did not show the applicability of any statutory
exception under section 6654(e). Petitioners have not assigned
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Last modified: May 25, 2011