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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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Last modified: May 25, 2011