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year 1993 is $53,167 and that the amount of the addition to tax
in dispute for 1993 under section 6651(a)(1) is $13,292.
OPINION
Section 6651(a)(1) requires a taxpayer to pay an addition to
tax whenever the taxpayer fails to file his Federal income tax
return by its due date (determined with regard to any extension
of time to file) unless the taxpayer shows that his failure to
file a timely return is due to reasonable cause and not due to
willful neglect. The addition to tax equals 5 percent of the tax
required to be shown on the return if the failure to file is for
not more than 1 month, with an additional 5 percent for each
additional month or fraction of a month during which the failure
to file continues, not to exceed 25 percent in the aggregate.
Sec. 6651(a)(1).
In this case, respondent seeks to impose the addition to tax
under section 6651(a)(1) because petitioner failed to file his
Federal income tax return for the taxable year 1993 by its
extended due date. Petitioner, contending that he should not be
liable for the addition to tax, asserts that he had reasonable
cause for his failure to file.
In order to avoid the liability for the addition to tax
under section 6651(a)(1), a taxpayer who fails to file a return
must prove (1) that the failure to file was "due to reasonable
cause" and (2) that the failure to file a timely return did not
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Last modified: May 25, 2011