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excused because respondent contributed to Christy’s
misunderstanding, and so Christy’s misunderstanding was
reasonable. We do not believe that Christy’s misunderstanding
was reasonable. We do not believe that respondent’s failure to
respond more clearly and legibly23 contributed to Christy’s
misunderstanding. And we do not believe petitioner’s failure to
timely file the tax return was due to reasonable cause.
We hold for respondent on this issue.24 See supra note 21.
III. Late Payment Addition–-Secs. 6651(a)(2) and 6166
Section 6651(a)(2) imposes an addition to tax of 0.5 percent
per month (with a maximum of 25 percent) in case of failure to
pay the amount shown as tax on the tax return on or before the
date prescribed for the payment of the tax, taking into account
any extension of time for payment, unless it is shown that this
23 On opening brief respondent states in two places that “the
Form 4768 is clearly stamped in blue ink ‘The Maximum Extension
Allowed for Filing is Six Months.’” (Emphasis added). Respondent
makes substantially the same statement on answering brief. As we
have found, the stamped legend is faint on the original. The
exhibit the parties initially offered is a photocopy of the
estate tax return. The Form 4768 that is part of that exhibit is
a photocopy of the original Form 4768. On that photocopy the
stamped legend is totally illegible. Until the Court insisted
that the original Form 4768 be made part of the record, the
parties’ respective counsels apparently were content to allow the
Court to proceed on the basis of the illegible photocopy.
24 Because we hold that petitioner did not have reasonable
cause for the failure to file income tax returns, we do not need
to address the question of whether the failure to file was also
caused by willful neglect. See sec. 6651(a); see United States
v. Boyle, 469 U.S. 241, 247-248 (1985); Jackson v. Commissioner,
86 T.C. 492, 539 (1986), affd. 864 F.2d 1521, 1528 (10th Cir.
1989).
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