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file a return within the prescribed time. United States v.
Boyle, 469 U.S. 241, 246 (1985). “[W]illful neglect” means a
conscious, intentional failure or reckless indifference. Id. at
245.
Although respondent bears the burden of production with
respect to this addition to tax, petitioner ultimately bears the
burden of proof. Sec. 7491(c); Rule 142(a); Higbee v.
Commissioner, 116 T.C. 438 (2001).
In the absence of an extension, the last date for petitioner
to file her Federal income tax return for taxable year 2002 was
April 15, 2003. Instead, petitioner filed her 2002 return on May
27, 2003.
Petitioner did not attempt to explain the failure to file
and provided no indication that she had reasonable cause
therefor. Respondent has therefore satisfied his burden of
production by establishing that petitioner filed her return late.
We sustain respondent’s determination that petitioner is liable
for the addition to tax under section 6651(a)(1).
IV. Accuracy-Related Penalty
The last issue for decision is whether petitioner is liable
for an accuracy-related penalty pursuant to section 6662(a) for
the 2002 taxable year. A taxpayer is liable for an accuracy-
related penalty of 20 percent of any part of an underpayment
attributable to negligence or disregard of rules or regulations.
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