JHK Enterprises, Inc., A California Corporation - Page 17




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          extension.  Petitioner claims that the stamp, which indicates the           
          date that respondent received petitioner’s return, is illegible             
          and not reliable.  Petitioner claims that, if the Court upholds             
          the imposition of the addition to tax, a rate of 10 percent is              
          appropriate.                                                                
               Contrary to petitioner’s claim, the received date stamped on           
          petitioner’s 1995 return is legible and indicates that respondent           
          received petitioner’s 1995 return on December 2, 1996.  There is            
          nothing in the record that supports petitioner’s claim that the             
          received date is not reliable.                                              
               The notice of deficiency states that petitioner’s return was           
          due on September 15, 1996.  The record does not contain an                  
          application for extension of time to file petitioner’s 1995                 
          return.  In the absence of such application or other evidence of            
          the due date of petitioner’s 1995 return, we accept the due date            
          of September 15, 1996, listed in the notice of deficiency.                  
               The notice of deficiency lists a rate of 15 percent for the            
          addition to tax.  A rate of 15 percent is appropriate for a                 
          taxpayer who filed a return 3 months late.  Sec. 6651(a)(1).                
          Since we conclude that petitioner’s 1995 return was due on                  
          September 15, 1996, and was actually filed on December 2, 1996,             
          the appropriate rate for the addition to tax is that associated             










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