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Petitioner’s return was prepared by an officer who petitioner
understood to be hired solely to provide tax advice to service
personnel stationed abroad and upon whom he relied. Although we
have not ruled in favor of petitioner on the AMT issue, his
failure to comply with the regulations was due to his reasonable
belief that the JAG officer would know whether he was liable for
the AMT. Consequently, petitioner is not liable for the
accuracy-related penalty.
As a final issue, petitioner also contends that he should
not be liable for the 6651(a)(1) late-filing penalty. Individual
Federal income tax returns are generally due on or before April
15 of the year following the close of the calendar year. See
sec. 6072(a). That date may be extended by an additional 2
months 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. Petitioner’s 1992 Federal income tax return was received
by respondent on April 15, 1996, approximately 3 years past the
due date. Petitioner argues that, because a claim for refund may
be filed up to 3 years from the return due date, he may also file
his return within 3 years of the due date. Petitioner has cited
no authority for this position, nor can we find any such
authority. Petitioner is therefore liable for the late-filing
penalty.
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