Daryl A. Norblom - Page 4

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            time.  United States v. Boyle, supra at 246; sec. 301.6651-                               
            1(c)(1), Proced. and Admin. Regs.  The addition to tax equals 5                           
            percent of the tax required to be shown on the return for the                             
            first month, with an additional 5 percent for each additional                             
            month or fraction of a month during which the failure to file                             
            continues, not to exceed a maximum of 25 percent.  Sec.                                   
                  Petitioner testified that he did not file a Federal income                          
            tax return for 1992 "because [he] had no tax liability for that                           
            year."  Based on the record we find petitioner intentionally                              
            failed to file his 1992 Federal income tax return and is liable                           
            for the addition to tax pursuant to sections 6651(a)(1).                                  
                  Finally, we address the issue of the addition to tax for                            
            failure to pay estimated income tax under section 6654(a) for the                         
            tax year 1992.  This Court stated in Estate of Ruben v.                                   
            Commissioner, 33 T.C. 1071, 1072 (1960):  "This section has no                            
            provision relating to reasonable cause and lack of willful                                
            neglect.  It is mandatory and extenuating circumstances are                               
            irrelevant."  Petitioner has failed to show that he did not                               
            underpay his estimated tax.  Accordingly respondent's                                     
            determination is sustained.                                                               
                  To reflect the foregoing,                                                           
                                                            Decision will be entered                  
                                                            under Rule 155.                           

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