- 13 -
return, up to 25 percent in the aggregate. The addition to tax
is imposed on the net amount due, calculated by reducing the
amount required to be shown as tax on the return by any part of
the tax which is paid on or before the date prescribed for
payment of the tax. Sec. 6651(b)(1). The flush language of
section 6651(a) provides that in the case of a failure to file
within 60 days of the date prescribed for the filing of such
return, unless it is shown that such failure is due to reasonable
cause and not due to willful neglect, the addition to tax under
section 6651(a)(1) shall not be less than the lesser of $100 or
100 percent of the amount required to be shown as tax on such
return. See Patronik-Holder v. Commissioner, 100 T.C. 374, 379-
381 (1993).
Petitioners’ 1997 Federal income tax return was due on April
15, 1998. See sec. 6072(a); sec. 1.6072-1(a), Income Tax Regs.
Petitioners filed their 1997 Federal income tax return on August
13, 1998, well over 60 days past the due date. Respondent has
met his burden of production with respect to the addition to tax,
and petitioners bear the burden of proving the addition to tax
does not apply. Sec. 7491(c); Higbee v. Commissioner, 116 T.C.
at 446-447. Petitioners have not offered any evidence to show
that the delay was due to reasonable cause. We therefore sustain
respondent’s determination that petitioners are liable for the
addition to tax under section 6651(a)(1).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011