William M. Leggett - Page 7

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          aggregate, unless such failure to file timely is due to                     
          reasonable cause and not due to willful neglect.  Although not              
          defined in the Code, “reasonable cause” is described by the                 
          applicable regulations as the exercise of “ordinary business care           
          and prudence”.  Sec. 301.6651-1(c)(1), Proced. & Admin. Regs.;              
          see also United States v. Boyle, 469 U.S. 241, 246 (1985).                  
          “[W]illful neglect” is interpreted as a “conscious, intentional             
          failure or reckless indifference.”  United States v. Boyle, supra           
          at 245.  Respondent has met the burden of production as                     
          petitioner admitted he never filed a Federal income tax return              
          for 2002.  Petitioner did not present any evidence to suggest               
          that his failure to file was due to reasonable cause.  Therefore,           
          the Court sustains respondent’s determination of the addition to            
          tax pursuant to section 6651(a)(1).                                         
               Section 6654(a) imposes an addition to tax for failure to              
          pay estimated income tax where there has been underpayment of               
          estimated tax by the taxpayer.4  Petitioner did not remit any               
          payment as he did not file a Federal income tax return.  The                
          record reflects that no taxes were withheld, as petitioner was              
          self-employed, and that no payments of estimated tax were made.             
          Any burden of production on the part of respondent is satisfied.            

               4The Court takes judicial notice of Leggett v. Commissioner,           
          T.C. Memo. 2005-185, which together with the holding in this case           
          establishes that estimated tax was due.  See sec. 6654(d)(1)(B)             
          and the flush language where, as here, no return was filed for              
          the previous tax year 2001.                                                 





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