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Federal income tax return is due to reasonable cause if the
taxpayer exercised ordinary business care and prudence and
nevertheless was unable to file the return within the prescribed
time. Barkley v. Commissioner, T.C. Memo. 2004-287; sec.
301.6651-1(c)(1), Proced. & Admin. Regs. Willful neglect means a
conscious, intentional failure or reckless indifference. United
States v. Boyle, supra at 245.
Petitioner’s 2002 return was not filed until April 19, 2004.
Therefore, respondent has met his burden of production.
Petitioner introduced no evidence or any legally sufficient
reason for his failure to file a timely return. The Court finds
that petitioner did not have reasonable cause for his failure to
file as required by section 6651(a)(1). Accordingly,
respondent’s determination of an addition to tax under section
6651(a)(1) is sustained.
D. Accuracy-Related Penalty
Respondent determined that petitioner is liable for an
accuracy-related penalty under section 6662(a). Section 6662(a)
imposes a 20-percent penalty on the portion of an underpayment
attributable to any one of various factors, including negligence
or disregard of rules or regulations and a substantial
understatement of income tax. See sec. 6662(b)(1) and (2).
“Negligence” includes any failure to make a reasonable attempt to
comply with the provisions of the Internal Revenue Code,
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