- 16 - Section 6651(a) imposes an addition to tax for failure to timely file a return, unless the taxpayer establishes: (1) The failure did not result from willful neglect; and (2) the failure was due to reasonable cause. See United States v. Boyle, 469 U.S. 241, 245-246 (1985). Petitioners bear the burden of proof on this issue. See Rule 142(a); Baldwin v. Commissioner, 84 T.C. 859, 870 (1985). Petitioners failed to prove reasonable cause for their failure to file. Accordingly, the addition to tax for failure to file returns under section 6651(a) is sustained. Issue 4. Failure To Pay Estimated Income Tax Respondent determined that petitioners were liable for the addition to tax under section 6654(a) for failure to pay estimated tax for 1992, 1993, 1994, and 1995. Where payments of tax, either through withholding or by making estimated quarterly tax payments during the course of the year, do not equal the percentage of total liability required under the statute, imposition of the addition to tax under section 6654(a) is automatic, unless petitioners show that one of the statutory exceptions applies. See Niedringhaus v. Commissioner, 99 T.C. 202, 222 (1992); Habersham-Bey v. Commissioner, 78 T.C. 304, 319- 320 (1982); Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980). Petitioners have provided no evidence at trial or argument on brief that any of these exceptions apply. We therefore sustain respondent on this issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011