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III. Section 6651(a)(1) Addition to Tax
Section 6651(a)(1) imposes an addition to tax for
delinquency in filing returns and provides in relevant part as
follows:
SEC. 6651. FAILURE TO FILE TAX RETURN OR TO PAY TAX.
(a) Addition to the Tax.--In case of failure--
(1) to file any return required under
authority of subchapter A of chapter 61 * * * , on
the date prescribed therefor (determined with
regard to any extension of time for filing),
unless it is shown that such failure is due to
reasonable cause and not due to willful neglect,
there shall be added to the amount required to be
shown as tax on such return 5 percent of the
amount of such tax if the failure is for not more
than 1 month, with an additional 5 percent for
each additional month or fraction thereof during
which such failure continues, not exceeding 25
percent in the aggregate;
The Supreme Court has characterized the foregoing section as
imposing a civil penalty to ensure timely filing of tax returns
and as placing on the taxpayer “the heavy burden of proving both
(1) that the failure did not result from ‘willful neglect,’ and
(2) that the failure was ‘due to reasonable cause’”, in order to
escape the penalty. United States v. Boyle, 469 U.S. 241, 245
(1985). “Willful neglect” denotes “a conscious, intentional
failure or reckless indifference.” Id. “Reasonable cause”
correlates to “ordinary business care and prudence”. Id. at 246
& n.4; sec. 301.6651-1(c)(1), Proced. & Admin. Regs.
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