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As noted earlier, petitioner had not filed a Federal income
tax return at the time the notice of deficiency was issued.
Therefore, respondent’s burden of production was met as to the
section 6651(a)(1) addition to tax.
Section 6651(a)(1) provides for an addition to tax for
failure to file a Federal income tax return. This addition to
tax is not imposed if the failure to file is not due to “willful
neglect” and is “due to reasonable cause”. The term “willful
neglect” has been interpreted to mean a conscious, intentional
failure or reckless indifference. United States v. Boyle, 469
U.S. 241, 245 (1985). “Reasonable cause” requires the taxpayer
to demonstrate that he exercised ordinary business care and
prudence and was nonetheless unable to file the return timely.
Fambrough v. Commissioner, T.C. Memo. 1990-104. Petitioner’s
situation here, at best, can be considered reckless indifference.
Even though petitioner and his wife were experiencing a stressful
situation lingering from the untimely death of their daughter and
the illness of their granddaughter, petitioner nonetheless
pursued gainful employment during the tax year at issue. These
personal problems, although serious, did not prevent petitioner
from engaging in his business activity and in earning substantial
income. Since these personal problems did not impair
petitioner’s ability to pursue gainful employment, they likewise
should not have impaired petitioner’s duty to file a timely
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