- 13 -
III. Addition to Tax
Respondent determined that petitioner is liable for an
addition to tax pursuant to section 6651(a)(1). Section
6651(a)(1) imposes an addition to tax for failure to file a
return on the date prescribed (determined with regard to any
extension of time for filing), unless the taxpayer can establish
that such failure is due to reasonable cause and not due to
willful neglect. The taxpayer has the burden of proving the
addition is improper. See Rule 142(a); United States v. Boyle,
469 U.S. 241, 245 (1985). The amount added to the tax under this
section is 5 percent for each month or faction thereof during
which the return is late, up to a maximum of 25 percent. See
sec. 6651(a)(1).
The due date for petitioner’s 1991 return, as extended, was
October 15, 1992. Petitioner stipulated that the altered 1040
was mailed on October 1, 1994, almost 2 years late. Petitioner
mailed the disclaimer 1040 on November 21, 1996. Regardless of
whether either of these forms was a valid return, neither was
filed within 5 months of the extended due date. Petitioner
offered no evidence showing that his failure to file timely was
due to reasonable cause and not due to willful neglect.
Accordingly, we hold petitioner is liable for the maximum
addition to tax under section 6651(a)(1).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011