- 50 -
tinues, not to exceed 25 percent in the aggregate. The addition
to tax under section 6651(a)(1) does not apply if it is shown
that the failure to file was due to reasonable cause and not due
to willful neglect. In order to prove reasonable cause, the tax-
payer must show that, despite the exercise of ordinary business
care and prudence, he or she was nevertheless unable to file the
return within the prescribed time. Crocker v. Commissioner, 92
T.C. 899, 913 (1989).
Section 6072(a) provides that individuals who file their
returns on the basis of the calendar year shall file those re-
turns on or before April 15 following the close of the calendar
year. For purposes of section 6651(a)(1), the determination of
the prescribed date for filing a return must be made by reference
to any extension of the time for filing the return. Section
6081(a) provides that the Secretary may grant a reasonable exten-
sion of time for the filing of any return and that such an exten-
sion shall not exceed six months. Section 1.6081-4(a)(1), Income
Tax Regs., provides that an individual who is required to file a
Federal income tax return shall be allowed an automatic four-
month extension of time after the date prescribed for filing of
the return, provided that the requirements set forth in that
regulation are satisfied.
A taxpayer's application for automatic extension is not
valid if it does not comply with the requirements set forth in
section 1.6081-4(a), Income Tax Regs. See Crocker v. Commis-
Page: Previous 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 NextLast modified: May 25, 2011