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2. Addition to Tax Under Section 6651(a)(1)
Section 6651(a)(1) imposes an addition to tax for failure to
file a return when due “unless it is shown that such failure is
due to reasonable cause and not due to willful neglect”. The
addition equals 5 percent for each month that the return is late,
not to exceed 25 percent in total. The Commissioner has the
burden of production with respect to the liability of an
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 petitioner
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.
Petitioner stipulated that he never filed his 2001 tax
return. Respondent has, accordingly, met his burden of
production with regard to the section 6651(a)(1) addition to tax.
See sec. 7491(c). Petitioner has neither offered an explanation
for his failure to file nor produced evidence to establish any
reasonable cause for his failure to file the return. We sustain
respondent’s determination of an addition to tax under section
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