John Joseph Vax and Natalie Vax - Page 7

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          section 59(a)(2)(A), explaining that “there is harmony between              
          the U.S.-Germany treaty and section 59 because section 59 was               
          enacted 5 years before the U.S.-Germany treaty became effective             
          and, therefore, was one of the existing laws recognized as a                
          limitation on the U.S.-Germany treaty in article 23(1).”                    
               The section 59(a)(2)(A) AMT-foreign-tax-credit limitation is           
          a “limitation of the law of the United States” that was in effect           
          at the time the U.S.-Czech treaty was signed in 1993.                       
               On the basis of the above holdings, we conclude that the               
          section 59(a)(2)(A) AMT-foreign-tax-credit limitation does not              
          violate the U.S.-Czech Republic treaty involved herein.                     
               By establishing the late filing of petitioners’ 2000 joint             
          Federal income tax return, respondent has met his burden of                 
          production under section 7491(c) with respect to the section                
          6651(a)(1) late filing addition to tax.                                     
               Petitioners have failed to provide any reason for the late             
          filing of their 2000 joint Federal income tax return.  The return           
          was due on April 15, 2001; petitioners failed to request an                 
          extension of time to file their return; and petitioners’ return             
          was not filed with respondent until October 15, 2001.                       
               In light of these facts, petitioners are liable for the                
          section 6651(a)(1) addition to tax for failure to timely file               
          their 2000 joint Federal income tax return.                                 








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