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Caruso’s deceased father could monopolize so much time that
petitioners were unable to find and send the required
documentation to enable their C.P.A. to prepare their tax return
timely. As for the 1 year it took petitioners to locate the
additional documentation requested by their C.P.A., the Court
rejects petitioners’ explanations for this exorbitant delay.
Respondent’s determination is sustained.
The Appeals officer also sustained the section 6651(a)(2)
determination against petitioners. Section 6651(a)(2) imposes an
addition to tax when a taxpayer fails to pay the amount shown as
tax on any return specified in paragraph (1) on or before the
date prescribed for payment of such tax, unless it is shown that
such failure is due to reasonable cause and not due to willful
neglect. With respect to any return, the amount of the addition
under section 6651(a)(2) reduces the amount of the addition under
section 6651(a)(1) for any month to which an addition to tax
applies under both paragraphs. Sec. 6651(c)(1).
A taxpayer has reasonable cause for failure to pay a tax
timely if the taxpayer has made a satisfactory showing that he
exercised ordinary business care and prudence in providing for
payment of his tax liability and was nevertheless either unable
to pay the tax or would suffer an undue hardship, as described by
section 1.6161-1(b), Income Tax Regs., if he paid on the due
date. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs. An undue
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