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Petitioner's 1988 return was filed on May 22, 1992. Under
section 6072(a), income tax returns must be filed on or before
the 15th day of April following the close of the taxable year,
subject to exceptions not pertinent here. Petitioner's 1988
return, therefore, should have been filed on or before April 15,
1989.
The addition to tax under section 6651(a)(1) applies 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 and
not due to willful neglect. Petitioner presented no evidence to
establish reasonable cause for the delinquent filing of his
return. Respondent, therefore, is sustained on this issue.
Decision will be entered
for respondent.
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