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(2001). Once respondent meets his burden of production,
petitioner must produce sufficient evidence to persuade the Court
that respondent’s determination is incorrect. Id. at 447.
Section 6651(a)(1) imposes an addition to tax for failure to
file an income tax return. A taxpayer may be relieved of the
addition, however, if he can demonstrate that the “failure is due
to reasonable cause and not due to willful neglect”. Id.
Willful neglect means conscious intentional failure or reckless
indifference. United States v. Boyle, 469 U.S. 241, 245 (1985).
Proced. & Admin. Reg. section 301.6651-1(c)(1) states that if a
taxpayer exercises ordinary business care and prudence and is
nevertheless unable to file on time, then the delay is due to
reasonable cause.
Respondent has carried his burden of production, showing
that petitioner failed to file a return for taxable year 2002.
Petitioner has failed to demonstrate reasonable cause for his
failure to file a return and failure to pay the tax due, citing
only frivolous, protester arguments. See Yoder v. Commissioner,
T.C. Memo. 1990-116 (holding misguided interpretations of the
Constitution are not reasonable cause). The addition to tax
under section 6651(a)(1) for taxable year 2002 is accordingly
sustained.
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Last modified: May 25, 2011