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6651(a)(1); United States v. Boyle, 469 U.S. 241, 245 (1985).
“Reasonable cause” requires the taxpayer to demonstrate that he
exercised ordinary business care and prudence. United States v.
Stanford, 979 F.2d 1511, 1514 (11th Cir. 1992). “Willful
neglect” is defined as a “conscious, intentional failure or
reckless indifference.” United States v. Boyle, supra at 245.
Petitioners concede that, although they were given an
extension of time to file their 2002 return until August 15,
2003, the return was not filed until September 16, 2003. Since
the return for the year at issue was filed late, the only issue
that remains is whether the late filing is excused by reasonable
cause. Sec. 6651(a)(1); United States v. Boyle, supra at 245.
Petitioners’ explanation for failure to file their return timely
was that their return preparer filed a Form 2688 to request
additional time to file their 2002 return. Respondent has no
record that such a request was made. Additionally, petitioners
contend that respondent’s Appeals Office conceded the section
6651(a)(1) addition to tax. In support of this argument,
petitioners point to the Certificate of Assessments, Payments,
and Other Specified Matters, which was offered into evidence by
respondent and shows that, for the year at issue, respondent
abated the addition to tax on October 20, 2003. Respondent
denies making such a concession and insists that imposition of
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