From yesterday's opinion in Wayne Lee v. United States:

"The IRS penalizes taxpayers for filing late tax returns, unless the delay 'is due to reasonable cause and not . . . willful neglect.' 26 U.S.C. § 6651(a)(1). In United States v. Boyle, the Supreme Court established the bright line rule that 'reliance on an agent,' without more, does not amount to “reasonable cause” for failure to file a tax return on time. 469 U.S. 241, 248, 252 (1985). The question in this appeal is whether Boyle’s bright line rule applies to e-filed returns." Gues what? It does. Even though Plaintiff Wayne Lee's CPA failed to file Lee's tax returns for three straight years (2014-16), the IRS assessed penalties of over $70,000.00 and refused to let Lee apply his 2014 overpayment to the 2015 and 2016 tax years. Lee argued that his delay in filing was due to reasonable cause, rather than willful neglect, as he relied on his CPA to file the returns in a timely manner. The district court ruled against Lee, citing Boyle and the 11th Circuit affirmed. The opinion is here.

(wisenberg)