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Id. at 446. Once the Commissioner meets his burden of
production, the taxpayer must come forward with evidence
sufficient to persuade a court that the Commissioner’s
determination is incorrect. Id. at 447.
Respondent contends that petitioner is liable for an
addition to tax pursuant to section 6651(a)(1). Section
6651(a)(1) imposes an addition to tax for failure to file a
Federal income tax return by its due date, determined with regard
to any extension of time for filing previously granted. For each
month that the return is late the addition equals 5 percent of
the tax required to be shown on the return, not to exceed 25
percent. Sec. 6651(a)(1). Additions to tax under section
6651(a)(1) are imposed unless the taxpayer establishes that the
failure was due to reasonable cause and not willful neglect.
Sec. 6651(a)(1). Id.; Crocker v. Commissioner, 92 T.C. 899, 912
(1989). “Reasonable cause” requires the taxpayer to demonstrate
that she 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 admits that she filed her 1999 Federal income tax
return on November 28, 2001, after respondent issued a notice of
deficiency. Petitioner did not address this issue on brief or at
trial, nor is there any evidence in the record that would lead
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