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to reasonable cause if the taxpayer exercised ordinary business
care and prudence and nevertheless was unable to file the return
within the prescribed time. Barkley v. Commissioner, T.C. Memo.
2004-287; sec. 301.6651-1(c)(1), Proced. & Admin. Regs. Willful
neglect means a conscious, intentional failure or reckless
indifference. United States v. Boyle, supra at 245.
Respondent determined additions to tax under section
6651(a)(1) for 1999 and 2002, asserting that petitioner failed to
file Federal income tax returns for those years. Respondent has
met his burden of production since the “zero returns” filed by
the petitioner are not valid returns. The Court finds that
petitioner did not have reasonable cause for his failure to file
the returns and that he is liable for the additions to tax as
respondent determined.
Respondent also determined that petitioner is liable for an
addition to tax under section 6654(a) for failure to make timely
and sufficient payments for 1999 and 2002 estimated taxes. The
section 6654(a) addition to tax is mandatory unless petitioner
can place himself within one of the computational exceptions
provided by that section. Recklitis v. Commissioner, 91 T.C.
874, 913 (1988); Grosshandler v. Commissioner, 75 T.C. 1, 20-21
(1980). Since petitioner has failed to do so, respondent’s
determination is sustained.
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Last modified: May 25, 2011