- 4 - hardship”. Although we sympathize with petitioner over his father’s ill health and the loss of his mother, a death in the family some 9 months before the filing date generally does not constitute reasonable cause for failing to file tax returns. See Hastings v. Commissioner, T.C. Memo. 1999-167; Radde v. Commissioner, T.C. Memo. 1997-490. Additionally, the ability to continue performing daily business operations negates grief as a reasonable cause. See Dickerson v. Commissioner, T.C. Memo. 1990-577; Fambrough v. Commissioner, T.C. Memo. 1990-104. Despite petitioner’s grief, he continued his employment as wagon master on the wagon train. Also, petitioner filed returns for 1995 and 1997, irrespective of the logistical difficulties he faced while traveling on the wagon train. We find that petitioner did not have reasonable cause for the failure to file his 1996 return, and respondent’s determination as to the addition to tax under section 6651(a)(1) is sustained. Addition to Tax Under Section 6654(a) for Failure To Pay Estimated Tax Section 6654(a) provides for an addition to tax “in the case of any underpayment of estimated tax by an individual”. This addition to tax is mandatory unless petitioner shows that one of the statutorily provided exceptions applies. See sec. 6654(e); Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980). There is no exception for reasonable cause or lack of willful neglect.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011