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Memo. 1981-153, affd. 685 F.2d 436 (8th Cir. 1982); sec. 1.6081-
4(a)(3), Income Tax Regs.
Petitioners contend: (1) That because they filed a Form
4868, their 1989 tax return was not due until August 15, 1990;
and (2) that the complicated nature of their 1989 tax return
qualifies as reasonable cause for failure to timely file.
Because respondent did not receive petitioners' Form 4868
until August 20, 1990, the automatic extension that petitioners
sought was not triggered, and petitioners' 1989 tax return was
due to be filed on April 15, 1990.
Further, petitioners have not established reasonable cause
for failure to timely file their 1989 Federal income tax return.
The mere fact that preparation of their 1989 return was
complicated and that additional time was required to work on the
return does not establish reasonable cause for petitioners' late
filing.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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