- 5 - With respect to the section 6651(a)(1) addition to tax, a taxpayer is subject to an addition to tax for failure to file a timely return, unless the taxpayer can establish that such failure “is due to reasonable cause and not willful neglect.” Sec. 6651(a)(1).3 Willful neglect is defined as “a conscious, intentional failure, or reckless indifference.” United States v. Boyle, 469 U.S. 241, 245 (1985). Petitioner was required to file a timely Federal income tax return for each of the years at issue. Sec. 6012. Petitioner offered no other excuse for not filing timely returns for the years at issue other than the blanket statement that she did not earn taxable income and, therefore, was not required to file returns. Petitioner earned taxable income during 1998, 1999, 2000, and 2001 and should have filed a timely income tax return for each of the years. Petitioner’s reasons for not filing amount to “willful neglect”. Sec. 6651(a)(1); United States v. Boyle, supra at 246. Respondent is, therefore, sustained on this issue. Respondent also determined a section 6654 addition to tax against petitioner. A taxpayer is subject to this addition to tax “in the case of any underpayment of estimated tax by an 3Under sec. 7491, respondent first must produce evidence that petitioner meets the factual requirements of any penalty or addition to tax before the burden shifts to the taxpayer. Respondent satisfied his burden by producing evidence that petitioner did not file a timely return during the years at issue. Therefore, burden has shifted to petitioner to show there was reasonable cause for her delay in filing.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011