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addition equals 5 percent for each month that the return is late,
not to exceed 25 percent in total. The Commissioner has the
burden of production with respect to the liability of an
individual for an addition to tax under section 6651(a)(1). Sec.
7491(c). The burden of showing reasonable cause under section
6651(a) remains on the taxpayer. Higbee v. Commissioner, 116
T.C. 438, 446-448 (2001). “Reasonable cause” requires petitioner
to demonstrate that he exercised ordinary business care and
prudence and nevertheless was unable to file his 2003 Federal
income tax return by the due date. United States v. Boyle, 469
U.S. 241, 246 (1985); sec. 301.6651-1(c), Proced. & Admin. Regs.
Willful neglect is defined as a “conscious, intentional failure
or reckless indifference.” United States v. Boyle, supra at 245.
We have found that petitioner did not file a tax return for
2003. On the record before us, we find that respondent has
satisfied his burden of production with regard to the section
6651(a)(1) addition to tax. See sec. 7491(c); Higbee v.
Commissioner, supra. Petitioner has neither offered an
explanation for his failure to file nor produced evidence to
establish any reasonable cause for his failure to file the
return. We sustain respondent’s determination of an addition to
tax under section 6651(a)(1).
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