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1997. Section 6651(a)(1) imposes an addition to tax for failure
to file a return on the date prescribed for filing, unless
petitioner proves that such failure to file was due to reasonable
cause, and not willful neglect. Sec. 6651(a)(1); Higbee v.
Commissioner, 116 T.C. at 447. The addition to tax is equal to 5
percent of the amount of the tax required to be shown on the
return if the failure to file is not for more than 1 month. Sec.
6651(a)(1). An additional 5 percent is imposed for each month or
fraction thereof in which the failure to file continues, to a
maximum of 25 percent of the tax. Id. The addition to tax is
imposed on the net amount due. Sec. 6651(b).
The addition to tax is applicable unless a taxpayer
establishes that the failure to file was due to reasonable cause
and not willful neglect. Sec. 6651(a). If a taxpayer exercised
ordinary care and prudence, and was nonetheless unable to file
the return within the date prescribed by law, then reasonable
cause exists. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs.
“[W]illful neglect” means a “conscious, intentional failure or
reckless indifference.” United States v. Boyle, 469 U.S. 241,
245 (1985).
At trial, petitioner testified that she assumed that Mr.
Conner would file their 1997 return jointly as he had always done
so. She also testified that this was their understanding and the
reason why she did not file separately. As previously discussed,
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