- 9 -9 Section 6651(a)(1) imposes an addition to tax for failure to file a timely return unless it is shown that such failure was due to reasonable cause and not due to willful neglect. Petitioner bears the burden of proving that his failure to file a timely return was reasonable. Rule 142(a); Larsen v. Commissioner, 765 F.2d 939, 941 (9th Cir. 1985). Petitioner did not request an extension of time to file either his 1990 or 1991 Federal income tax return, and both returns were filed after the due date. His 1990 return was signed on January 15, 1992 (i.e., 9 months after the due date) and received by respondent on February 14, 1992. His 1991 return was signed on April 27, 1992 (i.e., 12 days after the due date) and received by respondent on April 29, 1992. Petitioner did not argue that his failure to file timely returns was reasonable. Therefore, we conclude that petitioner is liable for additions to tax pursuant to section 6651(a)(1). IV. Accuracy-Related Penalties Under Section 6662(a) Section 6662(a) imposes an accuracy-related penalty of 20 percent of any underpayment attributable to negligence or disregard of rules or regulations. Negligence is defined as the failure to exercise the care that a reasonable and ordinarily prudent person would exercise under the circumstances. Allen v.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011