Charles R. Godwin et al. - Page 22

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          month, with an additional 5 percent for each additional month or            
          fraction thereof during which such failure continues, not                   
          exceeding 25 percent in the aggregate.  Sec. 6651(a)(1).  The               
          section 6651(a)(1) addition to tax is reduced by the amount of              
          the section 6651(a)(2) addition for any month (or fraction                  
          thereof) to which an addition to tax under section 6651(a)(1) and           
          (2) applies.  Sec. 6651(c)(1).  In order to avoid the section               
          6651(a)(1) addition to tax, petitioners must show both reasonable           
          cause and a lack of willful neglect.  Sec. 6651(a(1); United                
          States v. Boyle, 469 U.S. 241 (1985).  Their failure to file is             
          due to reasonable cause if petitioners exercised ordinary                   
          business care and prudence and were, nevertheless, unable to file           
          their return within the time prescribed by law.  United States v.           
          Boyle, supra at 246; sec. 301.6651-1(c)(1), Proced. & Admin.                
               Respondent assessed the section 6651(a)(1) addition to tax             
          for the period November 17 through December 21, 1998.                       
          Petitioners make several arguments that they had reasonable cause           
          for late filing of their 1997 return.  We reject them all.                  
               First, petitioners argue casualties to their home and                  
          office, including power outages and flooded roads, adversely                
          affected their ability to file.  A taxpayer’s selective inability           
          to perform his or her tax obligations, while performing his                 
          regular business and personal activities, does not excuse failure           

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