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to reasonable cause and (2) not due to willful neglect. Sec.
6651(a); United States v. Boyle, 469 U.S. 241, 245 (1985); Higbee
v. Commissioner, supra at 446-447.
A failure to file a timely 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.
The parties agree that petitioner’s 2002 return was due on
April 15, 2003, and was not filed until October 6, 2003.
Therefore, respondent has met his burden of production.
Petitioner introduced no evidence or any legally sufficient
reason for her failure to file a timely return. The Court finds
that petitioner did not have reasonable cause for her failure to
file timely as required by section 6651(a)(1). Accordingly,
respondent’s determination of an addition to tax under section
6651(a)(1) is sustained.
Section 6662(a) 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
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