Thomas Greendyk - Page 8

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          cause, the taxpayer bears the burden of showing such cause.  Id.            
          at 447.  Respondent also has the burden of proof with respect to            
          any increases in amount over those shown in the notice of                   
          deficiency.  Rule 142(a).                                                   
               Section 6651(a)(1) provides for a 5-percent addition to tax            
          for each month or portion thereof that the return is filed late,            
          not to exceed 25 percent in the aggregate, unless such failure to           
          file on time is due to reasonable cause and not due to willful              
          neglect.  Although not defined in the Code, “reasonable cause” is           
          viewed in the applicable regulations as the “exercise of ordinary           
          business care and prudence”.  Sec. 301.6651-1(c)(1), Proced. &              
          Admin. Regs; see also United States v. Boyle, 469 U.S. 241, 246             
          (1985).  “Willful neglect” can be interpreted as a “conscious,              
          intentional failure or reckless indifference.”  United States v.            
          Boyle, supra at 245.  With respect to section 6651(a) penalties,            
          reliance on misguided constitutional beliefs is not reasonable.             
          Edwards v. United States, 680 F.2d 1268, 1271 n.2 (9th Cir.                 
          1982); see also Ginter v. Southern, 611 F.2d 1226, 1229 (8th Cir.           
          1979).                                                                      
               Based on the record in this case, the Court concludes that             
          respondent’s relevant burdens of production and proof have been             
          met.  Specifically, respondent provided a Form 4340, Certificate            
          of Assessment, Payments and Other Specified Matters, showing that           
          petitioner did not file a return for the 2000 taxable year.                 






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