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section 6651(a)(1). Petitioners contend that the imposition of
additions to tax under section 6651(a)(1) and (2) violates the
Double Jeopardy Clause. We disagree.
Section 6651(a)(1) provides for an addition to tax for
failure to timely file Federal income tax returns of 5 percent
per month up to 25 percent of the difference between the correct
amount of tax and the amount paid before the due date plus
credits. Section 6651(a)(2) provides for an addition to tax of
0.5 percent per month up to 25 percent for failure to pay the
amount shown or required to be shown on a return. A taxpayer may
fail to file and pay a tax, and thus be subject to both section
6651(a)(1) and (2). See sec. 6651(c)(1). If that occurs, the
amount of the addition to tax under section 6651(a)(1) is reduced
by the amount of the addition to tax under section 6651(a)(2) for
any month to which an addition to tax applies under both
paragraphs (1) and (2). The combined amounts under paragraphs
(1) and (2) cannot exceed 5 percent per month. Sec. 6651(c)(1).
Also, section 6651(a)(1) requires proof of different facts from
section 6651(a)(2). See Iannelli v. United States, supra;
Blockburger v. United States, supra. Also, the additions to tax
under section 6651(a)(1) and (2) are remedial. Thus, we conclude
that imposition of additions to tax under section 6651(a)(1) and
section 6651(a)(2) does not violate the Double Jeopardy Clause.
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