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Respondent has moved for partial summary judgments, but,
since there was a trial in these cases, at which respondent
presented evidence pertaining to the remaining additions to tax,
we need not determine whether the summary judgment motions
satisfy the standards for summary adjudication. We shall,
therefore, deny the summary judgment motions (although we largely
sustain respondent’s substantive positions therein, as discussed
below).
C. Substantive Provisions
1. Section 6651(a)(1)
Section 6651(a)(1) provides for an addition to tax in the
event a taxpayer fails to file a timely return (determined
with regard to any extension of time for filing), unless it is
shown that such failure is due to reasonable cause and not due
to willful neglect. The amount of the addition is equal to
5 percent of the amount required to be shown as tax on such
return for each month or fraction thereof during which such
failure continues, up to a maximum addition of 25 percent for
returns more than 4 months delinquent. For these purposes, the
amount required to be shown as tax on the return is reduced by
any timely payments of the tax6 and any credits which may be
claimed on the return. Sec. 6651(b)(1).
6 In general, payment of income tax is due on the due date
of the corresponding return, determined without regard to any
filing extensions. Sec. 6151(a).
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