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individual for an addition to tax under section 6651(a)(1). Sec.
7491(c). The burden of showing reasonable cause under section
6651(a) remains on the taxpayer. Higbee v. Commissioner, 116
T.C. 438, 446-448 (2001). "Reasonable cause" requires a taxpayer
to demonstrate that he exercised ordinary business care and
prudence and nevertheless was unable to file the return by the
due date. United States v. Boyle, 469 U.S. 241, 246 (1985); sec.
301.6651-1(c), Proced. & Admin. Regs. Willful neglect is defined
as a "conscious, intentional failure or reckless indifference."
United States v. Boyle, supra at 245.
Petitioners' 1992 and 1993 tax returns were not filed until
April 20, 2001. Respondent has, accordingly, met his burden of
production with regard to the section 6651(a)(1) addition to tax.
See sec. 7491(c). Petitioners have offered no explanation for
their untimely filing, nor have they produced any evidence to
establish any reasonable cause for their failure to file before
the due date for each return.6 We therefore sustain respondent's
determination of additions to tax under section 6651(a)(1) for
1992 and 1993.
6 Petitioner claimed that, on the advice of counsel,
petitioners did not file tax returns while the FBI investigation
was in progress. That investigation concluded in October 1994,
however, more than 6 years before the returns were filed.
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