- 10 -
taxpayer establishes that the failure was due to reasonable cause
and not willful neglect. Since the section 6651(a)(3) addition
follows from the failure to pay an amount after notice and
demand, it is not subject to the deficiency procedures. Sec.
6665(b).
It appears that the section 6651(a)(3) addition was assessed
after notice and demand for payment of the tax liability.
Petitioner did not have a prior opportunity to dispute this
addition as it was not included in the notice of deficiency. Id.
Accordingly, we consider petitioner’s claim in this proceeding.
In this connection, petitioner did not present any evidence or
explanation that the failure to pay was due to reasonable cause
or that the addition to tax was otherwise improperly imposed.
Respondent did not abuse his discretion in failing to abate the
addition to tax.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
An appropriate decision will
be entered for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011