- 24 -
1993 and 1994. We sustain the disallowance of the balance of the
above-listed deductions for lack of substantiation.
4. Section 6651(a)(1) Additions to Tax
Section 6651(a)(1) imposes an addition to tax for a
taxpayer's failure to file a required return on or before the
specified filing date, including extensions. The addition to tax
is inapplicable if the taxpayer shows that the failure to file
the return was due to reasonable cause and not due to willful
neglect. Sec. 6651(a)(1). Generally, individuals are required
to file on or before the 15th day of April following the close of
the calendar year. Sec. 6072(a).
Petitioner filed her 1993 and 1994 Federal income tax
returns on July 29, 1994, and July 17, 1995, respectively.
According to respondent's records, petitioner did not file an
extension of time in which to file her 1993 or 1994 Federal
income tax returns. Petitioner contends that she relied upon
statements made by her tax preparer, who informed her that
extensions for 1993 and 1994 years were filed on her behalf. At
trial, petitioner was unable to furnish any evidence showing that
extensions for 1993 and 1994 had been filed or any correspondence
with a tax return preparer on the subject. Petitioner's failure
to make timely filing of her tax returns is not excused by her
alleged reliance on an agent, and such reliance is not reasonable
cause for a late filing under section 6651(a)(1). United States
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011