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1988, 1989, 1990, and 1997], since the Form W-4 did not
properly explain that if a full time student made over
a certain amount of income he/she could not be exempt
from withholdings taxes from wages. She wants the
interest and the penalties to be abated based on un-
clear written instructions From the IRS.
* * * * * * *
IRC � 6601(a) provides, that if any amount of the tax
imposed by this title is not paid on or before the last
date prescribed for payment, interest on the underpay-
ment rate established under Section 6621 shall be paid
for the period from such last date to the date paid.
IRC � 6404(e)(1) provides for abatement of interest
attributable to unreasonable error and delays by Inter-
nal Revenue Service in performing a ministerial or
management act. However, interest cannot be abated for
any period if a significant aspect o the error or delay
can be attributable to the taxpayer within the meaning
of section 267(b) or 707(b) of the code.
In the present case, IRC � 6404(e)(1) does not apply,
because the evidence in this case shows that error or
delay was attributable to taxpayer’s Failure to file
timely tax returns and to pay the taxes due on those
returns. Based on the evidence in the case file, it
appears that the taxpayer willfully disregards IRS
Rules and Regulations. Accordingly, the interest is
due and payable.
IRC � 6651(a)(1) imposes a penalty for the failure to
file tax return, by the date prescribed, unless, it is
shown that the failure is due to reasonable cause and
not due to willful neglect.
Likewise, IRC � 6651(a)(2) imposes a failure to pay
penalty if the tax shown on the return, is not paid by
the due date of that return, unless the failure to pay
is due to reasonable cause and not due to willful
neglect.
The burden of proof is on the taxpayer to establish
reasonable cause for the abatement of the penalties.
The evidence in this case shows, that even though if
the taxpayer was misled to believe that she was exempt
from withholdings, as a result of the information she
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