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7941(c), the Commissioner need only make a prima facie case that
imposition of the penalty or addition to tax is appropriate.
Higbee v. Commissioner, supra.
The burden of proof remains on the petitioner, who must
prove that his failure to file was: (1) Due to reasonable cause
and (2) not due to willful neglect. Sec. 6651(a); United States
v. Boyle, 469 U.S. 241, 245 (1985); Higbee v. Commissioner, supra
at 446-447. A failure to file a Federal income tax return is due
to reasonable cause if the taxpayer exercised ordinary business
care and prudence and nevertheless was unable to file the return
within the prescribed time. Barkley v. Commissioner, T.C. Memo.
2004-287; sec. 301.6651-1(c)(1), Proced. & Admin. Regs. Willful
neglect means a conscious, intentional failure or reckless
indifference. United States v. Boyle, supra at 245.
Respondent has carried his burden of production by
introducing into evidence certified copies of Form 4340,
Certificate of Assessments, Payments, and Other Specified
Matters, with respect to petitioner’s 1995, 1996, and 1997
taxable years, establishing that petitioner did not file timely
Federal income tax returns for those years. See Davis v.
Commissioner, 115 T.C. 35, 40-41 (2000); Downey v. Commissioner,
T.C. Memo. 2005-215.
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