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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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