Charlotte's Office Boutique, Inc - Page 5

               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”.                                                

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011