Wyn Dee Stone - Page 11

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          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.                    











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