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addition to tax does not apply where the failure to file was due
to reasonable cause and was not due to willful neglect. United
States v. Boyle, 469 U.S. 241, 245 (1985); Janpol v.
Commissioner, supra at 504. Reasonable cause is present where
the person exercised ordinary business care and prudence but was
unable to file the return within the prescribed time. United
States v. Boyle, supra at 245; sec. 301.6651-1(c)(1), Proced.
& Admin. Regs. Willful neglect means a conscious, intentional
failure or reckless indifference. United States v. Boyle, supra
at 245.
Because petitioner was a disqualified person who engaged in
prohibited transactions, and the transactions remained
uncorrected upon issuance of the notice of deficiency, he was
required to file an excise tax return for each year in issue.
Petitioner did not file an excise tax return for any of these
years. Nor has he established to our satisfaction that he had
reasonable cause not to file those returns. Cf. United States v.
Boyle, supra at 249 (taxpayers have a personal and nondelegable
duty to file a timely return; reliance on an accountant to file a
return does not provide reasonable cause for an untimely filing).
We hold that petitioner is liable for the section 6651(a)(1)
additions to tax respondent determined.
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