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(1985). “‘Willful neglect’” can be interpreted as a “conscious,
intentional failure or reckless indifference.” United States v.
Boyle, supra at 245. With respect to section 6651(a) additions
to tax, reliance on misguided constitutional beliefs is not
reasonable. Edwards v. Commissioner, 680 F.2d 1268, 1271 n.2
(9th Cir. 1982).
The Court concludes that respondent’s burden of production
has been met. Respondent provided Forms 4340,10 showing that
petitioner did not file a return for the 2001 taxable year and
that returns for 1994, 1995, 1996, 1997, 1998, 1999, and 2000
were not filed until October 4, 2004. Petitioner has not
provided any evidence that his failure to file was due to
reasonable cause. Therefore, the Court sustains the imposition
of an addition to tax under section 6651(a)(1).
10 Petitioner contends that the Forms 4340, Certificate of
Assessment, Payments, and Other Specified Matters, which were
stipulated by both respondent and petitioner, show that
petitioner’s tax liability is zero for each of the taxable years
in issue. However, petitioner’s interpretation of the
information on a Form 4340 is incorrect. In a deficiency case,
where a tax return has not been timely filed, as in the instant
case, a Form 4340 would not show the amount of any assessments,
which by statute generally may not be made until the time to
petition this Court has expired or this Court’s decision in the
case has become final or is appealed without posting of an appeal
bond. Sec. 6213(a).
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