- 12 -
where the taxpayer did not show what documents were still needed
or what actions were taken to obtain such documents).
Petitioner attempts to shift the responsibility for the
untimeliness of his return to his accountant. Again, we are not
persuaded. First, reliance on one's accountant to file a timely
return is not “reasonable cause” for a late filing under section
6651(a)(1). United States v. Boyle, supra at 252. Second,
petitioner's accountant fully explained the delinquency penalty
to petitioner before the due date of the 1987 return in an effort
to obtain timely information from petitioner to prepare the
return. Petitioner has failed to prove that his untimely filing
was due to reasonable cause and not due to willful neglect.
Thus, we sustain respondent's determination that petitioner is
subject to the addition to tax under section 6651(a)(1). See
Waitzkin v. Commissioner, T.C. Memo. 1992-216.
To reflect the foregoing,
Decision will be
entered for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12
Last modified: May 25, 2011