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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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Last modified: May 25, 2011