-12-
not to exceed 25 percent. The flush language of section 6651(a)
provides that in case of failure to file within 60 days of the
due date of the return, the addition to tax under section
6651(a)(1) will not be less than the lesser of $100 or 100
percent of the amount required to be shown as tax on the return.
The addition to tax for failure to file a return timely will be
imposed if a return is not timely filed unless the taxpayer shows
that the delay was due to reasonable cause and not willful
neglect. Sec. 6651(a)(1).
Petitioners' 1991 Federal income tax return was due on
April 15, 1992. Sec. 6072(a); sec. 1.6072-1(a), Income Tax Regs.
Petitioners filed their 1991 Federal income tax return on
July 24, 1992. Petitioners have not offered any evidence to show
that the delay was due to reasonable cause. We therefore sustain
respondent's determination that petitioners are liable for a $100
addition to tax under section 6651(a)(1).
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011