Mark N. Wright and Erica Y. Wright - Page 29

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          “[W]illful neglect” is interpreted as “a conscious, intentional             
          failure or reckless indifference.”  United States v. Boyle, supra           
          at 245.                                                                     
               Reasonable cause denotes an absence of fault.  United States           
          v. Boyle, supra at 247 n.4.  A taxpayer must prove that his                 
          failure to file timely was the “result neither of carelessness,             
          reckless indifference, nor intentional failure.”  Id.                       
          “Generally, factors that constitute ‘reasonable cause’ include              
          unavoidable postal delays, death or serious illness of the                  
          taxpayer or a member of his immediate family, or reliance on the            
          mistaken legal opinion of a competent tax advisor, lawyer, or               
          accountant that it was not necessary to file a return.”  Marrin             
          v. Commissioner, 147 F.3d 147, 152 (2d Cir. 1998), affg. T.C.               
          Memo. 1997-24.  While the Court is sympathetic that Mr. Wright              
          suffered health complications, all of these complications                   
          occurred after the years in issue.  Mr. Wright had a stroke in              
          2003 and sought treatment for memory loss in 2005.  Petitioners             
          have not shown reasonable cause for filing their 1999 and 2000              
          tax returns late.  The Court concludes that petitioners are                 
          liable for the addition to tax pursuant to section 6651(a)(1) for           

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