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Section 6651(a)(1) imposes an addition to tax for failure to
timely file a return unless the taxpayer establishes that the
failure “is due to reasonable cause and not due to willful
neglect”. A delay is due to reasonable cause if “the taxpayer
exercised ordinary business care and prudence and was nevertheless
unable to file the return within the prescribed time”. Sec.
301.6651-1(c)(1), Proced. & Admin. Regs.
It is undisputed that Sparkman filed his individual Federal
income tax returns for the years 1996 through 1999 on or about
June 20, 2000. Accordingly, respondent has met his burden of
production pursuant to section 7491(c). Sparkman bears the burden
of proving that his failure to timely file is due to reasonable
cause and not to willful neglect. See Higbee v. Commissioner, 116
T.C. 438, 447 (2001). Sparkman has failed to carry this burden.
Sparkman argues that his late filing was due to reasonable
cause because he had difficulty obtaining bookkeeping and
accounting advice. A taxpayer has a personal and nondelegable
duty to file a timely return; reliance on a bookkeeper or
accountant does not provide reasonable cause for an untimely
filing. United States v. Boyle, 469 U.S. 241, 249 (1985) (and
cases cited therein). Perforce, difficulty in finding a
bookkeeper or accountant upon whom to rely does not provide
reasonable cause for an untimely filing. Sparkman is liable for
the section 6651(a)(1) addition to tax with respect to each year
at issue.
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