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Section 6651(a)(1) provides for an addition to tax of 5
percent of the tax required to be shown on the return for each
month or fraction thereof for which there is a failure to file,
not to exceed 25 percent. Section 6651(a)(2) provides for an
addition to tax of .5 percent per month up to 25 percent for
failure to pay the amount shown or required to be shown on a
return. A taxpayer may be subject to both paragraphs (1) and
(2), in which case the amount of the addition to tax under
section 6651(a)(1) is reduced by the amount of the addition to
tax under section 6651(a)(2) for any month to which an addition
to tax applies under both paragraphs (1) and (2). The combined
amounts under paragraph (1) and paragraph (2) cannot exceed 5
percent per month. Sec. 6651(c)(1).
The additions to tax under section 6651(a)(1) and (2) are
applicable unless the taxpayer establishes that: (1) The failure
to file and/or pay did not result from willful neglect, and (2)
the failure to file and/or pay was due to reasonable cause.
United States v. Boyle, 469 U.S. 241, 245 (1985); Heman v.
Commissioner, 32 T.C. 479 (1959), affd. 283 F.2d 227 (8th Cir.
1960).
Although required to do so, petitioner did not file a
Federal income tax return for any of the years in issue. Other
than his generalized assertions that respondent’s determinations
are erroneous, petitioner makes no claim that his failure to
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Last modified: May 25, 2011