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the addition to tax under section 6651(a)(1). Sec. 7491(c);
Higbee v. Commissioner, supra at 446-447.
To satisfy respondent's burden of production, respondent
must come forward with "sufficient evidence indicating that it is
appropriate to impose" the addition to tax. Higbee v.
Commissioner, supra at 446. The addition to tax is equal to 5
percent of the amount of the tax required to be shown on the
return if the failure to file is not for more than 1 month. Sec.
6651(a)(1). An additional 5 percent is imposed for each month or
fraction thereof in which the failure to file continues, to a
maximum of 25 percent of the tax. Id. The addition to tax is
imposed on the net amount due. Sec. 6651(b).
The addition to tax is applicable unless a taxpayer
establishes that the failure to file was due to reasonable cause
and not willful neglect. Sec. 6651(a). If a taxpayer exercised
ordinary business care and prudence and was nonetheless unable to
file the return within the date prescribed by law, then
reasonable cause exists. Sec. 301.6651-1(c)(1), Proced. & Admin.
Regs. “[W]illful neglect” means a “conscious, intentional failure
or reckless indifference.” United States v. Boyle, 469 U.S. 241,
245 (1985).
At trial, petitioner testified that his 2000 income tax
return was not filed timely because of both his medical
afflictions and his belief that he was being erroneously targeted
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