- 87 -
However, “The delinquency is due to willful neglect if it
resulted from a conscious decision or from reckless
indifference.” Ellwest Stereo Theater v. Commissioner, supra
(citing United States v. Boyle, supra at 245).
The Bensons offered no evidence or excuse for their failure
to file timely returns, and we conclude that they have not shown
that their failure to file returns for the years at issue was due
to reasonable cause and not due to willful neglect. Accordingly,
we sustain respondent’s determinations.
Furthermore, petitioners argue on brief that since Burton
testified that he was responsible for filing his son’s returns,
the additions to tax “should not inure to the sons for what the
father undertook to do.” Petitioners cite no authority upon
which we can look to relieve Eric from his duty to file his tax
return timely. They rely solely upon Burton’s testimony that he
undertook the responsibility to file his children’s returns.
Where the duty to file the return is imposed on the
guardian charged with the care of the taxpayer's
property, and not on the taxpayer, the inability of the
taxpayer is not controlling, and the applicability of
additions to tax depends on whether or not there was a
lack of good cause and due care on the part of the
guardian.
Bassett v. Commissioner, 67 F.3d 29, 32 (2d Cir. 1995), affg. 100
T.C. 650 (1993). We are not convinced that the failure to file
was attributable to reasonable cause and not to willful neglect.
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