Regina Felton, PC - Page 15

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          petitioner provided no information demonstrating the extent to              
          which Ms. Felton’s family loss prevented the corporation from               
          filing its return.  See Tokarski v. Commissioner, 87 T.C. at 77.            
          On the basis of the record before us, we therefore conclude that            
          petitioner did not demonstrate that its failure to timely file a            
          return was due to reasonable cause and not willful neglect.  See            
          sec. 301.6651-1(c), Proced. & Admin. Regs.; sec. 1.6161-1(b),               
          Income Tax Regs.  Accordingly, petitioner is liable for the                 
          addition to tax under section 6651(a)(1) for 2002.                          
                                     Conclusion                                       
               We have considered all of the other arguments made by                  
          petitioner, and, to the extent that we have not specifically                
          addressed them, we conclude that they are without merit.                    
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect our disposition of the disputed issues,                     


                                                  Decision will be entered            
                                             for respondent as to the                 
                                             deficiencies in tax and the              
                                             addition to tax under section            
                                             6651(a)(1) for 2002 in the               
                                             amount of $1,116.60.                     







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