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2. Addition to Tax Under Section 6651(a)(1) for Failure To File
If a Federal income tax return is not timely filed, an
addition to tax will be assessed “unless it is shown that such
failure is due to reasonable cause and not due to willful
neglect”. Sec. 6651(a)(1). A delay is due to reasonable cause
if “the taxpayer exercised ordinary business care and prudence
and was nevertheless unable to file the return within the
prescribed time”. Sec. 301.6651-1(c)(1), Proced. & Admin. Regs.;
see also United States v. Boyle, 469 U.S. 241, 243 (1985).
Respondent’s records reflect that petitioner did not file a
timely return for the taxable year 2002. Petitioner did submit a
return in April 2005. There is no record of petitioner’s having
filed a request for extension of time to file a return.
The record contains no evidence, nor has petitioner made any
arguments, to establish reasonable cause for the failure to
timely file.
3. Addition to Tax Under Section 6654(a) for Failure To Pay
Estimated Tax
Section 6654(a) provides for an addition to tax “in the case
of any underpayment of estimated tax by an individual”. This
addition to tax is mandatory unless petitioner shows that one of
the statutorily provided exceptions applies. Sec. 6654(e);
Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980). There is
no exception for reasonable cause or lack of willful neglect.
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Last modified: May 25, 2011