Said Mahmoud Karara - Page 10




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          timely returns, unless the taxpayer can establish that such                 
          failure "is due to reasonable cause and not due to willful                  
          neglect".  The addition to tax is 5 percent of the amount                   
          required to be shown on the return for each month beyond the                
          return's due date, not to exceed 25 percent.  See sec.                      
          6651(a)(1).                                                                 
               Reasonable cause exists where a taxpayer exercises ordinary            
          business care and prudence and still is unable to file a timely             
          return.  See Crocker v. Commissioner, 92 T.C. 899, 913 (1989);              
          Estate of Vriniotis v. Commissioner, 79 T.C. 298, 310 (1982);               
          sec. 301.6651-1(c)(1), Proced. & Admin. Regs.  Willful neglect is           
          viewed as a conscious, intentional failure or reckless                      
          indifference to the obligation to file.  See United States v.               
          Boyle, 469 U.S. 241, 245-246 (1985); Estate of Newton v.                    
          Commissioner, T.C. Memo. 1990-208.  Whether petitioner has shown            
          reasonable cause and no willful neglect is a question of fact to            
          be decided on the entire record.  See Estate of Duttenhofer v.              
          Commissioner, 49 T.C. 200, 204 (1967), affd. per curiam 410 F.2d            
          302 (6th Cir. 1969).                                                        
               Section 6011(a) provides that any person made liable for any           
          tax imposed by Title 26 shall make a return or statement                    
          according to the forms and regulations prescribed by the                    
          Secretary.  Section 6012(a) requires that every individual having           
          gross income that equals or exceeds the exemption amount must               





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