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2002 return was received by respondent on May 1, 2003. United
States citizens must file income tax returns on or before the
15th day of the fourth month following the end of their taxable
years. Sec. 1.6072-1(a), Income Tax Regs. That date, for a
calendar year taxpayer is April 15th. Petitioner’s returns,
therefore, for the years 2001 and 2002 were required to be filed
on or before, respectively, April 15, 2002, and April 15, 2003.
They were not received by respondent until April 30, 2002, and
May 1, 2002, respectively. Respondent, therefore, is sustained
on this issue.2
Respondent determined that petitioner was liable for the
addition to tax under section 6654(a) for failure to pay
estimated tax. This addition to tax is applicable where there is
an underpayment of estimated tax, subject to exceptions or
waivers that are not applicable here. Sec. 6654(e). In general,
estimated income tax payments are used to provide for payment of
income taxes not collected through withholding. Section 6654(c)
provides for four quarterly installments. Income taxes withheld
from salaries or wages apply toward the amount of each required
quarterly installment; however, to the extent withholdings do not
satisfy the required quarterly installments, the taxpayer is
2The Court notes that, even though the tax returns of
petitioner contained primarily zeroes, respondent treated the
returns as returns and did not impose a failure to file addition
to tax against petitioner. Sec. 7203.
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