Katrina L. Price - Page 14




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          not convinced us that we should disregard her stipulation or                
          trial testimony that she did not file a 1993 return.  We conclude           
          that petitioner did not file a return for 1993.                             
               A taxpayer is not liable for the addition to tax if his or             
          her failure to file a return was due to reasonable cause and not            
          willful neglect.  Sec. 6651(a)(1); Rule 142(a); United States v.            
          Boyle, 469 U.S. 241, 245 (1985).  Petitioner contends that, if              
          she did not file her 1993 income tax return, it was because she             
          had health difficulties in 1991 and 1992 or because she had a               
          difficult pregnancy in 1994.  We disagree.  Petitioner’s ability            
          to work full time in 1993 and 1994 shows that she should have               
          been able to file her return for 1993.                                      
               We conclude that petitioner is liable for the addition to              
          tax under section 6651(a) for failure to file her 1993 return.              
          D.   Whether Petitioner Is Liable for the Addition to Tax for               
               Failure To Pay Estimated Tax in 1993                                   
               Respondent determined that petitioner is liable for the                
          addition to tax under section 6654 for failure to pay estimated             
          tax for 1993.  Petitioner did not file a return for 1993.  We               
          have jurisdiction to review the Commissioner’s determination of             
          this addition to tax if the taxpayer did not file a return for              
          the taxable year.  Sec. 6665(b)(2); Meyer v. Commissioner, 97               
          T.C. 555, 562 (1991).                                                       
               A taxpayer is liable for the addition to tax under section             
          6654 for failure to pay estimated tax unless the taxpayer shows             





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