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limitations; therefore, respondent is not barred from assessment
and collection of the tax against petitioner. In the absence of
a challenge to the determined deficiency, petitioner is,
therefore, liable for the tax of $1,381.
Respondent determined a section 6651(a)(1) addition to tax
against petitioner.6 A taxpayer is subject to an addition to tax
for failure to file a timely return unless he can establish that
such failure “is due to reasonable cause and not due to willful
neglect”. Sec. 6651(a)(1). 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 1998.
See sec. 6012.
Petitioner filed his 1998 Federal income tax return almost 5
years late. When asked at trial why he did not file timely,
petitioner responded: “I made an error. Let’s put it that way
* * * I did not get the paperwork to * * * [the tax preparer] on
time, and I, during that part of, during that year, some things
were going on and I just made a mistake. It was my fault it
5(...continued)
return, the 3-year period of limitations would not have
commenced, and the notice of deficiency could have been issued at
any time. Sec. 6501(c)(3).
6Respondent has met his burden of production with respect to
the addition to tax, and petitioner has the burden of proving
that he is not liable for the addition. See sec. 7491(c); Higbee
v. Commissioner, 116 T.C. 438, 446-447 (2001).
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