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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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