Guillermo Baez Espinosa - Page 23

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          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            
               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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