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Petitioner’s alternative argument challenges the
applicability of section 6651(a)(1) to an employer such as
petitioner who fails to file timely a Form 941. Petitioner
asserts that a plain reading of section 6651(a)(1) places such an
untimely filing outside of that section. We disagree. Section
6651(a)(1) applies explicitly to a failure “to file any return
required under authority of subchapter A of chapter 61 (other
than part III thereof)”, and, contrary to petitioner’s assertion,
a Form 941 is required to be filed not under authority of part
III of subchapter A of chapter 61 (part III) but under authority
of part II of subchapter A of chapter 61 (part II).3 More
specifically, petitioner’s obligation to file the Forms 941 at
issue arose under the authority of section 6011(a) and the
regulations prescribed thereunder.
Section 6011(a), which is found not in part III but in part
II, provides:
SEC. 6011. GENERAL REQUIREMENT OF RETURN, STATEMENT,
OR LIST.
(a) General Rule.--When required by regulations
prescribed by the Secretary any person made liable for
any tax imposed by this title, or with respect to the
collection thereof, shall make a return or statement
according to the forms and regulations prescribed by
the Secretary. Every person required to make a return
or statement shall include therein the information
required by such forms or regulations.
3 Part II includes secs. 6011 through 6021 and is entitled
“Tax Returns or Statements”.
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Last modified: May 25, 2011