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to this general rule, including an exception for U.S. citizens
whose tax homes are outside the United States and Puerto Rico.
See sec. 1.6081-5(a)(5), Income Tax Regs. An extension to file
returns of citizens in foreign countries (up until the 15th day
of the 6th month following close of the taxable year--June 15 in
this case) will be granted for those U.S. citizens who have
properly requested one. See sec. 1.6081-5(a), Income Tax Regs.
To obtain an extension under section 1.6081-5, Income Tax Regs.,
taxpayers must attach a statement to their return showing
eligibility for the extension. See sec. 1.6801-5(b), Income Tax
Regs.
There is no evidence that petitioner had attached any such
statement to the return in question. Respondent, however, did
not question whether petitioner had properly requested an
extension. Respondent’s argument assumes the June 15 filing date
to be correct and concludes that petitioner did not meet that
deadline by mailing his return on June 15 from a foreign situs.
Petitioner argues that as a nonresident citizen, his return due
date was June 15 and that because he mailed his return on the due
date, his return should be considered timely filed, thereby
avoiding the late-filing addition.
Because of respondent’s position, we assumed petitioner
qualified for the extension. Even with a June 15 filing date,
petitioner did not meet the due date by mailing his return on
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