- 5 -
return, up to 25 percent in the aggregate. The addition to tax
is imposed on the net amount due, calculated by reducing the
amount required to be shown as tax on the return by any part of
the tax which is paid on or before the date prescribed for
payment of the tax. Sec. 6651(b)(1). The flush language of
section 6651(a) provides that in the case of a failure to file
within 60 days of the date prescribed for the filing of such
return, unless it is shown that such failure is due to reasonable
cause and not due to willful neglect, the addition to tax under
section 6651(a)(1) shall not be less than the lesser of $100 or
100 percent of the amount required to be shown as tax on such
return. See Patronik-Holder v. Commissioner, 100 T.C. 374, 379-
381 (1993).
Petitioners bear the burden of proving that respondent's
determinations that they were negligent are incorrect. Rule
142(a); Cluck v. Commissioner, 105 T.C. 324, 339 (1995).
Petitioners' 1991 Federal income tax returns were due on April
15, 1992. Sec. 6072(a); sec. 1.6072-1(a), Income Tax Regs.
Respondent contends that petitioners' submission of Forms 1040-NR
constituted a filing of their 1991 Federal income tax returns on
July 18, 1992. Petitioners have not offered any evidence to show
that their delay in filing their 1991 return was due to
reasonable cause rather than their willful neglect. Accordingly,
respondent's determinations that petitioners are each liable for
a $100 addition to tax under section 6651(a)(1) are sustained.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011