                        T.C. Memo. 2006-65



                      UNITED STATES TAX COURT



                RUTH ANN GILLINGS, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 10337-05.              Filed April 4, 2006.


     Ruth Ann Gillings, pro se.

     David W. Sorensen, for respondent.



             MEMORANDUM FINDINGS OF FACT AND OPINION


     FOLEY, Judge:   The issues for decision are whether

petitioner is liable for the section 6651(a)(1)1 and 6654(a)

additions to tax relating to her 2003 Federal income tax return.


     1
        Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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                          FINDINGS OF FACT

     During 2003, petitioner was employed as a respiratory

therapist at Washoe Health Systems, Inc. (Washoe), and earned

$54,756.   Petitioner did not file a tax return or pay estimated

taxes relating to 2003.   On April 26, 2005, respondent issued

petitioner a statutory notice of deficiency relating to 2003 in

which he determined additions to tax, pursuant to sections

6651(a)(1) and 6654(a), for failure to file a return and make

estimated tax payments, respectively.   Petitioner paid the

liability but did not pay the additions to tax.

     Petitioner, while residing in Sparks, Nevada, filed her

petition with this Court.

                              OPINION

     Respondent has the burden of production relating to the

section 6651(a)(1) and 6654(a) additions to tax.    See sec.

7491(c); Rule 142(a).   Petitioner admitted that she failed to

file her return and pay estimated income taxes relating to 2003.

See Higbee v. Commissioner, 116 T.C. 438, 446 (2001).    Petitioner

may, however, be excused from the section 6651 and 6654 additions

to tax if an exception applies.   See id. at 447.

     Petitioner contends that the section 6651 and 6654 additions

to tax are not applicable because her parents raised her to

believe that the Internal Revenue Service was an illegal

organization and taught her not to file tax returns or pay taxes.
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As a result, petitioner believes that if she ever filed a return

or paid taxes she would be “disowned” by her parents.

     Section 6651(a)(1) imposes an addition to tax for failure to

timely file a return unless it is shown that such failure is due

to reasonable cause and not due to willful neglect.     United

States v. Boyle, 469 U.S. 241, 245 (1985).    A failure to file a

timely return is due to reasonable cause if the taxpayer

exercised ordinary business care and prudence, and, nevertheless,

was unable to file the return within the prescribed time.    Sec.

301.6651-1(c)(1), Proced. & Admin. Regs.   Willful neglect means a

conscious intentional failure or reckless indifference.     United

States v. Boyle, supra at 245.    Petitioner stated that she did

not file her 2003 return because she feared that she would be

“disowned” by her parents.    Petitioner’s fear, however, does not

excuse her failure to file.   Petitioner also contends that the

section 6654 addition to tax should be excused because of her

fear of being “disowned” by her parents.     The addition to tax for

failure to make estimated tax payments applies unless petitioner

qualifies for an exception pursuant to section 6654(e).

Petitioner did not pay estimated taxes relating to 2003 and does

not qualify for any of the section 6654(e) exceptions.    See sec.

6654(e).   Accordingly, we sustain respondent’s determinations.

     Contentions we have not addressed are irrelevant, moot, or

meritless.
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To reflect the foregoing,


                                         Decision will be entered

                                    for respondent.
