-13- 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011