-9-
was not making an honest and reasonable attempt to comply with
the tax law. Instead, these arguments indicate that petitioner
is challenging the tax laws and tax system in general. Courts
unfailingly characterize these arguments as meritless. See,
e.g., Crain v. Commissioner, 737 F.2d 1417, 1418 (5th Cir. 1984);
Funk v. Commissioner, 123 T.C. 213, 217 (2004).
Petitioner did not make an honest and genuine endeavor to
satisfy the law and therefore did not file a return for purposes
of section 6651. See Cabirac v. Commissioner, supra; Halcott v.
Commissioner, supra.
We therefore find that petitioner failed to file a return
for 2001. We now address whether petitioner’s failure to file
was due to reasonable cause and not to willful neglect.
II. Whether Petitioner’s Failure To File a Return Was Due to
Reasonable Cause and Not to Willful Neglect
As previously discussed, petitioner has the burden to show
that his failure to file was due to reasonable cause and not to
willful neglect. Higbee v. Commissioner, 116 T.C. at 446. To
prove reasonable cause, petitioner must demonstrate that he
exercised ordinary business care and prudence but nevertheless
was unable to file the return within the specified time. See
United States v. Boyle, 469 U.S. 241, 245 (1985); 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.
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