- 6 -
2004). In order to meet the burden of production under section
7941(c), the Commissioner need only make a prima facie case that
imposition of the penalty or addition to tax is appropriate.
Higbee v. Commissioner, supra.
The burden of proof remains on the petitioner, who must
prove that his failure to file timely was: (1) Due 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 timely a
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.
Respondent has carried his burden of production by
introducing into evidence certified copies of Form 4340,
Certificate of Assessments, Payments, and Other Specified
Matters, for 1996, 1997, 1998, and 1999, establishing that
respondent did not timely receive Federal income tax returns for
those years. See Davis v. Commissioner, 115 T.C. 35, 40-41
(2000); Downey v. Commissioner, T.C. Memo. 2005-215. In the
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