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By letter dated April 5, 2000, in a response to an inquiry
from petitioners, respondent did take the position that
petitioners’ 1998 return was untimely filed. Petitioners filed a
Claim for Refund and Request for Abatement for $2,857.96 as an
addition to tax for late filing. But, as stated, respondent did
not assess any addition to tax under section 6651(a)(1) for late
filing.
Discussion
We are somewhat bemused at petitioners’ position here. The
record of assessment shows that $2,857.96 was assessed as an
addition to tax for late payment. Sec. 6651(a)(2). Petitioners
do not dispute that they are liable for an addition to tax for
late payment. They insist, however, that the liability
respondent seeks to collect was an addition to tax for late
filing, even though there was never an assessment made for that
addition to tax. The assessment upon which the collection is
based is for late payment. It is true that the April 5, 2000,
letter refers to an addition to tax for late filing, but the
collection here is not based on an assessment of that addition to
tax.
Petitioners also object to paying additions to tax for both
the late payment, sec. 6651(a)(2), and the failure to pay
estimated tax. Sec. 6654. It is sufficient to say that these
are separate additions to tax for different actions.
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Last modified: May 25, 2011