- 10 -
for the year. Petitioner seemingly was able to earn significant
wages and conduct transactions resulting in capital gains, but he
was unable to file his tax return on time.3 Under the
circumstances presented in this case, we hold that petitioner has
not established reasonable cause for the late filing of his tax
return, and we sustain the imposition of the addition to tax for
late filing.
Petitioner also contends that the interest assessed must be
abated because of communications he had with the PSO. He argues
that he worked with Ms. Ogle, the PRP caseworker with the PSO, in
late 1999 to arrive at the tax payments made toward his tax
obligations. Petitioner’s claim is that he made the payment as a
payout in accordance with his discussion with Ms. Ogle.
Respondent’s Appeals officer, Ms. Sharp, did not testify about
this matter, but respondent presented her affidavit with
attachments as evidence. Neither Ms. Sharp nor Ms. Ogle was
present at the hearing to testify or be cross-examined. The
record does not clearly show whether petitioner received “an
amount due” from an IRS employee and then paid that amount, and
the only testimony on the issue is petitioner’s claim that he
3 Petitioner states that his medical issues started in 1995
and extended through 1998, but he and his wife do not list any
medical expenses on their Schedule A. Although this may be the
result of an adjusted gross income of $176,344, resulting in 7.5
percent floor for medical expenses of $13,225.80, there is no
indication of any medical expenses on the return.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011