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Proced. & Admin. Regs. Willful neglect means a “conscious,
intentional failure or reckless indifference.” United States v.
Boyle, 469 U.S. 241, 245 (1985).
Respondent bears the burden of production with respect to
the section 6651(a)(1) addition to tax. See sec. 7491(c). In
order to meet that burden of production, respondent must produce
sufficient evidence establishing that it is appropriate to impose
the addition to tax. Once respondent has done so, the burden of
proof is upon petitioner, see Higbee v. Commissioner, 116 T.C.
438, 449 (2001), except for the increased portion of the addition
to tax asserted by respondent in the answer since, in the answer,
respondent concedes that he bears the burden of proof as to that
portion of the addition to tax. Once respondent has met his
burden of production and the burden of proof is on petitioner,
his burden is to prove that his failure to file a timely 2000 tax
return was due to reasonable cause and was not due to willful
neglect. Sec. 6651(a)(1); United States v. Boyle, supra at 245.
Where respondent has met his burden of production and the burden
of proof does not fall on petitioner, respondent must prove that
petitioner’s failure to file timely was not due to reasonable
cause or was due to willful neglect. Sec. 6651(a)(1); United
States v. Boyle, supra at 245.
Respondent has satisfied his burden of production in that
the record establishes that petitioner did not file a 2000 return
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