- 18 -- 18 -
Petitioner filed his 1990 return about 10 months late.
Petitioner testified that he had problems with Waddell's lawsuit,
his own divorce, and alcoholism. However, he did not allege or
show that he was incapacitated or unable to file his 1990 return
by October 15, 1991, as extended. Petitioner suggests no other
reason for filing his 1990 return late. We sustain respondent's
determination that petitioner is liable for the addition to tax
for failure to timely file his return under section 6651(a) for
1990.
To reflect the foregoing,
Decision will be
entered under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Last modified: May 25, 2011