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petitioners claim that petitioner’s accountant is to blame for
their untimely return.
A taxpayer has a personal and nondelegable duty to file a
timely return, and reliance on an accountant to file a return
does not provide reasonable cause for an untimely filing. See
United States v. Boyle, supra at 249; Schirle v. Commissioner,
T.C. Memo. 1997-552.
The evidence demonstrates that the joint return was deemed
filed more than 4 months beyond the date it was due. Petitioners
have not established that the failure to file a timely return was
due to reasonable cause and not willful neglect. See Higbee v.
Commissioner, 116 T.C. 438, 447 (2001). Accordingly, we sustain
respondent’s imposition of the section 6651(a)(1) addition to
tax.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011