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The additions to tax under section 6651(a)(1) and (2) do not
apply, however, if the failure is due to reasonable cause and not
due to willful neglect. United States v. Boyle, 469 U.S. 241,
245 (1985); Jackson v. Commissioner, 864 F.2d 1521, 1527 (10th
Cir. 1989), affg. 86 T.C. 492 (1986); Crocker v. Commissioner, 92
T.C. 899, 912 (1989). “Reasonable cause” requires the taxpayer
to demonstrate that he exercised ordinary business care and
prudence. United States v. Boyle, supra at 246. “Willful
neglect” is defined as a “conscious, intentional failure or
reckless indifference.” Id. at 245.
Petitioner does not dispute that his returns for 1998 and
2000 were not filed timely and that he has not fully paid his tax
liabilities shown as due on the returns for the 3 subject years.
Petitioner has not produced any evidence that he had reasonable
cause or a lack of willful neglect in failing to timely file his
returns for 1998 and 2000, and failing to pay the taxes shown on
his 1997, 1998, and 2000 returns. Respondent’s determination is
sustained.
2. Section 6654(a)
Respondent also determined that petitioner is liable for
additions to tax under section 6654(a) for 1997 of $124 and 1998
of $88.
Section 6654(a) imposes an addition to tax for failure to
make timely estimated income tax payments. Section 6654(e)
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