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Respondent also has the burden of proof with respect to any
increases in amount over those shown in the notice of deficiency.
Rule 142(a).
Section 6651(a) provides that there will be a 5-percent
addition to tax for each month the return is late, not to exceed
25 percent in the aggregate, imposed upon a taxpayer for failure
to file a tax return or pay tax, unless such failure to file is
due to reasonable cause and not due to willful neglect. Although
not defined in the Code, “reasonable cause” is viewed in the
applicable regulations as the “exercise of ordinary business care
and prudence”. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs; see
also United States v. Boyle, 469 U.S. 241, 246 (1985). “Willful
neglect” can be interpreted as a “conscious, intentional failure
or reckless indifference.” United States v. Boyle, supra at 245.
Based on the record in this case, we conclude that respondent’s
relevant burdens of production and proof have been met, and
petitioner has not provided any evidence that his failure to file
was due to reasonable cause. Therefore, the Court sustains the
imposition of an addition to tax under section 6651(a)(1).
Section 6654(a) provides for an addition to tax for failure
to pay estimated income tax where there has been an underpayment
of estimated taxes by a taxpayer. Since the Court finds that
petitioner’s situation does not fall within any of the specified
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