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at issue was disallowed. Petitioner presented very little
evidence as to how he arrived at the amounts for most of the
contributions claimed on his returns. In addition, the majority
of petitioner’s claimed charitable deductions were for personal
expenses. The Court holds that petitioner disregarded rules and
regulations and sustains the section 6662(a) penalties for the
years at issue.
Respondent also determined a section 6651(a)(1) addition to
tax for the year 1998 in the amount of $100. A taxpayer is
liable for an addition to tax for failure to file a return timely
unless 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.
Sec. 6012.
Petitioner filed his 1998 Federal income tax return
untimely, on April 1, 2002.7 Due to the lack of testimony or
other evidence explaining why he waited almost 3 years to file
his 1998 tax return, the Court holds that petitioner is liable
for the section 6651(a)(1) addition to tax for 2000.
7Petitioner also filed his 1999 and 2000 Federal income tax
return untimely; however, respondent did not determine the sec.
6651(a)(1) addition to tax for those years.
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