Harald Berrey - Page 12

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          the tax due within the date prescribed by law, then reasonable              
          cause exists.  See 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.              
               Petitioner’s 1999 Federal income tax return was due on April           
          15, 2000.  As previously stated, on April 6, 2004, after the                
          notice of deficiency was issued, petitioner submitted a Form 1040           
          for the taxable year 1999 to respondent’s Appeals officer.                  
          Petitioner testified that he had no real explanation for not                
          filing his 1999 return on time.  Petitioner did not pay the                 
          balance shown on his return when he submitted it to respondent’s            
          Appeals officer.  Respondent has carried his burden of producing            
          evidence to show the additions to tax are appropriate.                      
          Petitioner has failed to show that he exercised ordinary business           
          care and prudence in this case.  Respondent’s determinations are            
          sustained.                                                                  
               b.  Section 6654(a)                                                    
               Respondent also determined that petitioner is liable for an            
          addition to tax for the underpayment of estimated tax pursuant to           
          section 6654(a).                                                            
               Section 6654(a) provides that in the case of an underpayment           
          of estimated tax by an individual, there shall be added to the              
          tax an amount determined by applying the underpayment rate                  
          established under section 6621 to the amount of the underpayment            






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