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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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