- 16 -
under section 530 based, in part, on the fact that the debtor did
not timely file the required tax forms). Rev. Proc. 85-18,
however, provides no reason why it requires timely filing. Thus,
we are unable to ascertain the thoroughness of the agency’s
consideration or the validity of its reasoning. Consequently, we
do not defer to its requirement of timely filing as a
prerequisite to section 530 relief in this case.
We conclude that petitioner’s untimely filing of information
returns does not preclude petitioner from qualifying for relief
pursuant to section 530(a).
IV. Reasonable Cause for Delinquent Filing
Petitioner argues that if section 530(a)(1)(B) requires
timely filing, that section should also provide a reasonable
cause exception to the timely filing requirement. Petitioner
claims to have made “a serious effort to overcome delinquencies
that occurred in the wake of great personal crisis and loss [the
illness, and subsequent death, of Neena Mitchell], and
ineffective accounting representation.” Since we conclude that
section 530(a)(1)(B) does not prevent petitioner from obtaining
section 530 relief, we need not consider this argument.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011