- 8 -
For 1995, respondent concedes petitioner's tax liability is
$25,113, the amount shown by petitioner on his return for that
year. The parties agree that the total amount petitioner had
withheld from his wages was $24,943. Petitioner's income tax
deficiency for 1995 is $170.
Respondent determined that petitioner is liable for an
addition to tax under section 6651(a)(1) for failure to file a
timely return for 1995. Generally, individual income tax returns
must be filed on or before the 15th day of April following the
close of the calendar year. Sec. 6072(a).
Section 6651(a)(1) provides for an addition to tax for
failure to file a timely return. The addition to tax is equal to
5 percent of the amount required to be shown as tax on the
return, with an additional 5 percent for each additional month or
fraction thereof during which such failure continues, not
exceeding 25 percent in the aggregate.
A taxpayer may avoid the addition to tax by establishing
that the failure to file a timely return was due to reasonable
cause and not willful neglect. Rule 142(a); United States v.
Boyle, 469 U.S. 241, 245-246 (1985). Petitioner presented no
evidence as to the cause for the late filing. In the absence of
a satisfactory explanation for the failure to file a timely
return, we cannot conclude that the failure was due to a
reasonable cause. Consequently, we uphold respondent's
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011