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opinion 986 F.2d 1427 (10th Cir. 1993).
In view of the foregoing, we hold that petitioner is liable
for the additions to tax under section 6651(a)(1) as determined
by respondent in the notice of deficiency.
C. Addition to Tax for Failure To Pay
As applicable to petitioner, section 6151(a) provides that a
taxpayer who is required to file a return shall pay the tax shown
on the return at the time fixed for filing the return (determined
without regard to any extension of time for filing the return).
As previously discussed, for an individual who is a calendar-year
taxpayer, the return is due on or before the 15th day of April
following the close of the taxable year.
Section 6651(a)(2) imposes an addition to tax for failure to
pay the amount shown as tax on a return on or before the date
prescribed for payment of such tax.5 The addition to tax may be
avoided if the failure to pay is due to reasonable cause and not
due to willful neglect. “Reasonable cause” contemplates that the
taxpayer exercised ordinary business care and prudence in
providing for payment of the taxpayer’s tax liability and was
nonetheless unable to pay the tax or would suffer an undue
hardship if the tax was paid within the prescribed time. Sec.
5 Sec. 6651(g)(2) provides that the in the case of any
return made by the Commissioner under sec. 6020(b), such return
shall be treated as the return filed by the taxpayer for purposes
of determining the amount of the addition to tax under sec.
6651(a)(2).
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