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that he exercised ordinary business care and prudence and
nevertheless was unable to file his 2002 Federal income tax
return by the due date. See United States v. Boyle, 469 U.S.
241, 246 (1985); sec. 301.6651-1(c), Proced. & Admin. Regs.
Willful neglect is defined as a “conscious, intentional failure
or reckless indifference.” United States v. Boyle, supra at 245.
Petitioner conceded in his petition that he never filed his
2002 tax return. Respondent has accordingly met his burden with
regard to the section 6651(a)(1) addition to tax. See sec.
7491(c); Higbee v. Commissioner, supra. Petitioner has neither
offered an explanation for his failure to file a 2002 Federal
income tax return nor produced evidence to establish any
reasonable cause for his failure to file this return. Petitioner
does not deny that he lacked reasonable cause; he raises tax-
protester arguments that lead us to conclude that his failure to
file a 2002 tax return was conscious, intentional, and recklessly
indifferent.10 We sustain respondent’s determination of an
addition to tax under section 6651(a) as increased in the answer.
10 Petitioner had an opportunity to show error in
respondent’s determination of this addition to tax but failed to
take advantage of that opportunity. Petitioner alleges that the
addition to tax was erroneously determined because “A 6651
penalty can only apply to alcohol, firearms, and tobacco taxes”,
and he did not engage in such excise activities during the
taxable year in question. We have previously rejected similar
allegations as frivolous, and we see no need to address
petitioner’s allegation with any further discussion.
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