Mary Ann and Wilson R. Collins - Page 10

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            pursuant to Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir.                             
            1930).                                                                                       
                  The final issue is the addition to tax under section                                   
            6651(a)(1) for the 4 years at issue for failure to timely file                               
            Federal income tax returns.                                                                  
                  Petitioners' 1989 return was received by respondent's                                  
            Philadelphia, Pennsylvania, office on June 11, 1992; their 1990                              
            and 1991 returns bear a preparer's signature date of May 12,                                 
            1992, and the 1992 return was received by respondent's                                       
            Philadelphia, Pennsylvania, office on April 1, 1994.  No                                     
            extensions were granted to petitioners for the late filing of                                
            their returns.  Sec. 6081(a).  Under section 6072(a), calendar                               
            year taxpayers are required to file their income tax returns by                              
            April 15th following the close of the calendar year.  When April                             
            15th falls on a Saturday, Sunday, or legal holiday, the return is                            
            timely if filed on the next succeeding day which is not a                                    
            Saturday, Sunday, or legal holiday.  Sec. 7503.  Thus,                                       
            petitioners' 1989, 1990, 1991, and 1992 returns should have been                             
            filed, respectively, on April 15, 1990, 1991, 1992, and 1993.                                
            Because April 15, 1990, was a Sunday, petitioners' 1989 return                               
            should have been filed on April 16, 1990.  Their returns,                                    
            therefore, were filed late.                                                                  
                  The addition to tax under section 6651(a)(1) is imposed                                
            where there is failure to timely file a tax return, unless it is                             
            shown that the failure to timely file is due to reasonable cause                             




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