- 18 -
file timely a tax return. Section 6651(a)(2) imposes an addition
to tax for failure to pay timely the amount shown as tax in any
return. The additions to tax under section 6651(a)(1) and (2) do
not apply if the failure to file timely and to pay timely is due
to reasonable cause and not to willful neglect. Sec. 6651(a)(1)
and (2). Petitioner bears the burden of proving that any such
failures are due to reasonable cause and not to such willful
neglect. See Higbee v. Commissioner, supra at 447.
Petitioner does not dispute that she did not file timely her
return for each of her taxable years 1987, 1988, and 1989 and
that she did not pay timely the tax shown in each such return.
As we understand petitioner’s position, she contends that her
failure to file timely her return for each of her taxable years
1987, 1988, and 1989 and to pay timely the tax shown in each such
return was due to her erroneous belief based on Form W-4 for 1987
that, because she was a full-time student, she was exempt from
withholding of tax from her wages (withholding) during each of
those years. Petitioner points to no authority that shows that
she was not required to file a return for each of her taxable
years 1987, 1988, or 1989 and that she was not required to pay
the tax shown in each such return. Nothing in Form W-4 for 1987,
the instructions for that form, or the law in effect for that
year indicates that a full-time student was exempt from withhold-
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011