- 23 -
years beginning after 1993, and, therefore, does not apply to the
taxable years in issue. Id. at par. 5903.31.10
Additions to Tax
Respondent determined that petitioner is liable for
additions to tax for failure to file tax returns pursuant to
section 6651(a)(1), and for failure to pay estimated tax pursuant
to section 6654. Section 6651(a)(1) provides that
In the case of failure--
(1) to file any return required under authority of
subchapter A * * * unless it is shown that such failure
is due to reasonable cause and not due to willful
neglect, there shall be added to the amount required to
be shown as tax on such return 5 percent of the amount
of such tax if the failure is for not more than 1
month, with an additional 5 percent for each additional
month or fraction thereof during which such failure
continues, not exceeding 25 percent in the aggregate.
The tax return of a nonresident alien individual is not due
until the 15th day of the 6th month following the close of the
taxable year. Sec. 6072(c). Petitioner does not dispute that
the returns he submitted were untimely.
Section 6654 imposes an addition to tax on individuals for
failure to pay estimated income tax. The amount of the addition
is
determined by applying--
10 In passing, we note that sec. 6114(a)(1) and sec.
301.6114-1(a)(1)(i), Proced. & Admin. Regs., provide that a
taxpayer who asserts that a treaty provision overrides any
internal revenue law must disclose that position on the return
for such tax.
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