Cliff Connors - Page 23

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          U.S. 241, 245 (1985).  To prove reasonable cause, a taxpayer must           
          show that he or she exercised ordinary business care and prudence           
          but nevertheless could not file the return when it was due.  See            
          Crocker v. Commissioner, 92 T.C. 899, 913 (1989); sec. 301.6651-            
          1(c)(1), Proced. & Admin. Regs.  Because petitioner failed to               
          present a reasonable explanation for his failure to file and                
          failed to allege any specific facts with respect to the addition            
          to tax, and because liability for the addition to tax was deemed            
          admitted pursuant to Rule 90, respondent's determination with               
          respect to the addition to tax under section 6651(a)(1) is                  
               Additionally, respondent determined an addition to tax under           
          section 6651(a)(2) for failure to pay tax.  Section 6651(a)(2)              
          provides for an addition to tax of 0.5 percent per month up to              
          25 percent for failure to pay the amount shown on a return.  This           
          addition to tax, however, applies only in the case where a return           
          has been filed.  See Spurlock v. Commissioner, T.C. Memo. 2003-             
          124; see also Burr v. Commissioner, T.C. Memo. 2002-69, affd. 56            
          Fed. Appx. 150 (4th Cir. 2003); Heisey v. Commissioner, T.C.                
          Memo. 2002-41, affd. 59 Fed. Appx. 233 (9th Cir. 2003).  Under              
          section 6651(g)(2), a return that the Secretary prepared under              
          section 6020(b) is treated as “the return filed by the taxpayer             
          for purposes of determining the amount of the addition” under               
          section 6651(a)(2).  For these purposes, a section 6020(b)                  

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