Ronna Joan Robertson - Page 14




                                       - 14 -                                         
          Thus, it is clear that petitioner knew of her obligation to file            
          tax returns.                                                                
               Petitioner stated that the reason she did not file Federal             
          income tax returns for the 1993 and 1994 taxable years was                  
          because she “ran out of money.”  Inability to pay, however, does            
          not relieve a taxpayer of his or her obligation to properly and             
          timely file an income tax return.  See Bowden v. Commissioner,              
          T.C. Memo. 1996-318 (taxpayer’s alleged inability to pay tax was            
          not reasonable cause for late filing).  Petitioner also stated              
          that she did not file her Federal income tax returns in protest             
          over a dispute with the IRS concerning FICA overwithholding by              
          her former employer, TWA, for the 1988 taxable year.  The                   
          existence of a dispute or protest with the IRS does not                     
          constitute reasonable cause for not timely filing one’s returns             
          for subsequent years.  See Glowinski v. Commissioner, 25 T.C. 934           
          (1956), affd. per curiam 243 F.2d 635 (D.C. Cir. 1957)                      
          (taxpayer’s dispute with IRS concerning liability for prior tax             
          years was not reasonable cause for not filing for year in                   
          question).                                                                  
               The fact that petitioner lacked the ability to pay the tax             
          liability and the fact that petitioner was in disagreement with             
          the Commissioner concerning a prior taxable year do not                     
          constitute reasonable cause for failing to file Federal income              
          tax returns for the 1993 and 1994 tax years.  Accordingly,                  






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011