- 8 - instant case, we hold that petitioner has failed to prove that he had custody of H.C. for over half of 2003. Caputi v. Commissioner, T.C. Memo. 2004-283. Accordingly, we hold that petitioner is not entitled to a dependency exemption under section 152(e). We do not need to discuss whether petitioner may file as head of household pursuant to section 2(b) or whether petitioner is entitled to a section 32 earned income credit for 2003 because those sections require the child to have the same principal place of abode as the taxpayer for more than one half of the taxable year.5 See secs. 2(b)(1)(A), 32(c)(3). Section 6651(a)(1) imposes an addition to tax for a failure to file an income tax return. A taxpayer may be relieved of the addition to tax, however, if he can demonstrate that the “failure is due to reasonable cause and not due to willful neglect”. Id. Willful neglect means intentional failure or reckless indifference. United States v. Boyle, 469 U.S. 241, 245 (1985). Section 301.6651-1(c)(1), Proced. & Admin. Regs., provides 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. Relying on an accountant or tax preparer to simply file a return on time is not reasonable cause. United States v. Boyle, supra at 252. The Commissioner has the burden 5Petitioner has conceded that D.C. is not a qualifying child for purposes of the earned income creditPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011