Alfred E. Gallade - Page 24

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          petitioner was required to request a “waiver” of the addition to            
          tax, and, because he did not, he is precluded from receiving one.           
          We disagree.  While the Court of Appeals for the Eighth Circuit             
          suggests that a taxpayer’s request for a waiver can establish the           
          Commissioner's degree of fault for failing to waive, it does not            
          hold that a request is a requirement or prerequisite for a                  
               Petitioner’s C.P.A., Mr. Zdonek, stated that he believed               
          that the addition to tax did not apply; however, he did not refer           
          to respondent’s “waiving” the addition to tax.  We hold that Mr.            
          Zdonek’s statement at the meeting which challenged the addition             
          to tax had the same effect as a request for a waiver of the                 
          addition to tax, although such a formal request is not required.            
          Id.  The paramount question is whether petitioner had reasonable            
          cause and acted in good faith, which he did.                                

                                                  Decisions will be entered           
                                             under Rule 155.                          

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