Nada Nahhas - Page 15

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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            
               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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