-13-
v. Commissioner, T.C. Memo. 1992-690, affd. without published
opinion 19 F.3d 26 (9th Cir. 1994). While petitioner asks the
Court to adopt a different rule because Seltzer is not a tax
professional, we decline to do so.3
2. Addition to Tax for Late Payment
Section 6651(a)(2) provides an addition to tax of 0.5
percent per month (up to a maximum of 25 percent) for failing to
pay on or before the payment due date the taxes shown on a
return, unless that failure to pay is due to reasonable cause and
not due to willful neglect. See United States v. Boyle, supra at
245; Crocker v. Commissioner, 92 T.C. 899, 912 (1989); sec.
301.6651-1(a)(2), Proced. & Admin. Regs. Again, respondent has
met his burden of production under section 7491(c) as to the
applicability of section 6651(a)(2), and petitioner bears a
burden of proving that the coadministrators had reasonable cause
in paying the estate’s estate tax late. See Higbee v.
Commissioner, 116 T.C. at 446-447. Reasonable cause may be found
if the taxpayer exercised ordinary business care and prudence and
nevertheless either was unable to pay the tax or would have
3 Petitioner does not claim that Seltzer is other than an
“ordinary person”; i.e., “one who is physically and mentally
capable of knowing, remembering, and complying with a deadline”,
United States v. Boyle, 469 U.S. 241, 253 (1985) (Brennan, J.,
concurring), and we view him to be an “ordinary person”. Thus,
we do not address the point made by Justice Brennan in his
concurrence in Boyle that a different rule may apply when a
fiduciary is unable to meet the standard of “ordinary business
care and prudence”.
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