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automatic extension of time to file his return which extended the
time to file until August 15, 1995. Sec. 6081; sec. 1.6081-
4(a)(1), Income Tax Regs. Petitioner filed his 1994 return on
October 19, 1995. Included with the return was a copy of Form
2688, Application for Additional Extension of Time to File U.S.
Individual Income Tax Return,4 in which petitioner requested an
additional extension of time until October 16, 1995,5 to file his
return. The application simply states that the reason for the
additional extension was due to the "tax practitioner's
workload". Petitioner's accountant testified that he sent the
Form 2688 to respondent's Atlanta service center, but never
received a response granting the request. There is nothing in
the record to show that a timely Form 2688 was ever received by
respondent.
Section 6651(a)(1)
Section 6651(a)(1) imposes an addition to tax of 5 percent
of the amount of tax due per month for each month that a return
is not timely filed, not to exceed 25 percent. An exception is
made for reasonable cause not due to willful neglect. Sec.
4 Sec. 1.6081-1(a), Income Tax Regs., authorizes district
directors and directors of service centers to grant reasonable
extensions of time for filing returns required by Subtitle A or
the regulations promulgated thereunder. An application made
pursuant to sec. 1.6081-1(a), Income Tax Regs., may be made by an
individual on either a Form 2688 or by a letter. Sec. 1.6081-
1(b)(5), Income Tax Regs.
5 October 15, 1995, fell on a Sunday.
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