Marcus V. and Polly A. Booker - Page 17

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          6662(c).  The majority of petitioners’ itemized deductions for              
          1999 and 2000 have been disallowed by the Court.  Petitioners               
          presented very little evidence as to how they arrived at many of            
          the amounts listed on their returns.  In addition, the majority             
          of their receipts admitted into evidence appear to be either                
          irrelevant or fabricated.  The Court holds that petitioners                 
          disregarded rules and regulations in preparing their returns for            
          1999 and 2000 and sustains the section 6662(a) penalties.                   
               Respondent also determined a section 6651(a)(1) addition to            
          tax for the year 2000.  A taxpayer is liable for an addition to             
          tax for failure to file a timely return unless such failure “is             
          due to reasonable cause and not willful neglect.”  Sec.                     
          6651(a)(1).  Willful neglect is defined as “a conscious,                    
          intentional failure, or reckless indifference.”  United States v.           
          Boyle, 469 U.S. 241, 245 (1985).  Petitioners were required to              
          file a timely Federal income tax return for 2000.  Sec. 6012.               
               Petitioners filed their 2000 Federal income tax return late,           
          on June 7, 2001.  When asked at trial why he did not file timely,           
          Mr. Booker claimed he had filed for an extension; however, he had           
          no evidence substantiating his claim.  Due to the lack of any               
          written evidence of an extension, the Court holds petitioners are           
          liable for the section 6651(a) addition to tax for 2000.                    

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