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116 T.C. 438, 446 (2001). On the record presented in this case,
respondent has carried the requisite burden of production.
Section 6651(a)(1) imposes an addition to tax for failure to
file a required return on or before the prescribed filing date,
unless it is shown that such failure is due to reasonable cause
and not due to willful neglect. “Willful neglect” denotes “a
conscious, intentional failure or reckless indifference.” United
States v. Boyle, 469 U.S. 241, 245 (1985). “Reasonable cause”
correlates to “ordinary business care and prudence”. Id. at 246
& n.4; sec. 301.6651-1(c)(1), Proced. & Admin. Regs.
Petitioner here conceded that he did not file a Federal
income tax return for 1999 and 2000. He has offered no
explanation for this failure beyond his frivolous assertions that
his income was not subject to tax. The Court holds that
petitioner is liable for additions to tax under section 6651 for
both years in issue.
Section 6654 imposes an addition to tax for underpayment of
estimated tax, subject to limited exceptions enumerated in
subsection (e). The record here reflects an underpayment of
estimated tax for 2000 and does not reflect that any of the
referenced exceptions is applicable. Imposition of an addition
to tax under section 6654 is sustained with respect to 2000.
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