John Michael Treu - Page 7

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               Finally, turning to the late filing addition to tax, section           
          6651(a)(1) provides that in the case of a failure to file a                 
          timely return, unless “it is shown that such failure is due to              
          reasonable cause and not due to willful neglect”, there shall be            
          added to the tax an amount equal to 5 percent of the tax due “if            
          the failure is for not more than 1 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”.  Petitioner’s return for 1999 was due on Monday,                
          April 17, 2000, and the return was not filed until May 5, 2000.             
          Petitioner has offered no explanation for the late filing, and              
          respondent’s determination is sustained.                                    
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             under Rule 155.                          



















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