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return $32,755 of income attributable to the Tesco business
during the period August 1 through November 14, 1991. This
income was erroneously included on Tesco’s corporate return
rather than petitioner’s individual return due to an error made
by his accountant. Petitioner was not aware of the error at the
time he filed his 1991 Federal income tax return.
Petitioner resided in Kansas City, Missouri, when he filed
his petition.
OPINION
Issue 1. Late-Filing Additions Under Section 6651(a)(1)
Section 6072(a)1 requires an individual income tax return to
be filed by “the 15th day of the fourth month following the close
of the calendar year”, unless an extension to file is obtained.
Petitioner submitted no evidence to suggest that he requested, or
that respondent granted, an extension to file either the 1991
return or the 1992 return.2 Petitioner did not timely file his
tax returns for 1991 or 1992.
Under section 6651(a)(1), there shall be imposed on an
individual taxpayer who fails timely to file an income tax return
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
2 Sec. 6161(a)(1) allows the Secretary, upon timely request,
to grant an extension of time of up to 6 months to file a return.
Because these returns were filed so late, the maximum additions
would apply even if an extension of 6 months had been obtained.
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