- 7 - reasonable cause and not willful neglect. Sec. 6651(a)(1). Petitioner's 1990 Federal income tax return was due on April 15, 1991. Sec. 6072(a). Petitioner filed his 1990 Federal income tax return on April 15, 1993. Petitioner has not offered any evidence to show that the delay was due to reasonable cause. We therefore sustain respondent's determination that petitioner is liable for the 25-percent addition to tax under section 6651(a)(1) for 1990. Section 6654 Failure To Pay Estimated Tax Where payments of tax, either through withholding or by making estimated quarterly tax payments during the course of the year, do not equal the amount required under the statute, imposition of the addition to tax under section 6654 is automatic, unless the taxpayer shows that one of the statutory exceptions applies. Niedringhaus v. Commissioner, 99 T.C. 202, 222 (1992); Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980). Petitioner bears the burden to show qualification for such an exception. Habersham-Bey v. Commissioner, 78 T.C. 304, 319-320 (1982). Petitioner has not sustained his burden; therefore, we hold that he is liable for the addition to tax under section 6654 for the 1990 taxable year. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011