Deborah Joyce Windisch - Page 19

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               Except as noted above, petitioner does not attempt to                  
          explain the reason for the failures to file timely.  Petitioner             
          on brief states that she was not asked to give an explanation;              
          however, petitioner bears the burden of proving reasonable cause            
          for her failure to file timely, and it is her responsibility to             
          present any explanation she may have for her conduct.  We                   
          accordingly sustain respondent's determinations pursuant to                 
          section 6651(a) for 1990 and 1991.                                          
          Section 6662(a) Penalty                                                     
               Respondent determined that petitioner was liable for the               
          accuracy-related penalty provided by section 6662(a) for each               
          year in issue.  Section 6662(a) imposes a 20-percent penalty on             
          the portion of an underpayment of tax that is attributable to,              
          inter alia, negligence or disregard of rules or regulations.  The           
          term "negligence" includes any failure to make a reasonable                 
          attempt to comply with the provisions of the Code, including                
          failure to exercise due care or failure to do what a reasonable             
          person would do in the circumstances.  Sec. 6662(c); sec. 1.6662-           
          3(b)(2), Income Tax Regs.  The term "disregard" includes any                
          careless, reckless, or intentional disregard of the Code or the             
          temporary or final regulations issued pursuant to the Code.  Sec.           
          6662(c); sec. 1.6662-3(b)(2), Income Tax Regs.                              
               The accuracy-related penalty does not apply to any portion             
          of an underpayment with respect to which it is shown that there             
          was a reasonable cause and that the taxpayer acted in good faith.           




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