Moti G. Bijlani - Page 6

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          that he exercised ordinary business care and prudence.  United              
          States v. Boyle, 469 U.S. 241, 246 (1985).  Willful neglect is              
          defined as a “conscious, intentional failure or reckless                    
          indifference.”  Id. at 245.                                                 
               Petitioner did not file his 1999 tax return until June 12,             
          2001.  Respondent has satisfied his burden of production with               
          respect to the addition to tax under section 6651(a)(1).  Sec.              
          7491(c); Higbee v. Commissioner, 116 T.C. 438, 447 (2001).                  
               Although we sympathize with petitioner’s health problems,              
          petitioner provided no evidence that his failure to timely file             
          his 1999 tax return was due to reasonable cause and not willful             
          neglect. Therefore, we conclude that petitioner is liable for               
          the addition to tax under section 6651(a)(1) for taxable year               
          1999.                                                                       
               Contentions we have not addressed are irrelevant, moot, or             
          without merit.                                                              
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                                  Decision will be entered            
                                             for respondent.                          











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