Leonard O. Parker, Jr. - Page 13

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         (1994).  Personal income taxes are due on the date the return is             
         required to be filed.  Sec. 6151(a); Holywell Corp. v. Smith, 503            
         U.S. 47, 58 (1992); Pan Am. Van Lines v. United States, 607 F.2d             
         1299, 1301 (9th Cir. 1979).  Because the liability for the 1994              
         income tax arose after the commencement of the case in                       
         bankruptcy, the assessment of that tax was not subject to the                
         bankruptcy stay.  The Court finds the bankruptcy stay did not bar            
         the assessment of petitioner’s 1994 income tax liability.                    
              Petitioner asserts the assessments for the years at issue               
         were untimely.  Section 6501(a) generally provides that an                   
         assessment of income tax liability is to be made within 3 years              
         after the tax return was filed.  The Court finds petitioner’s                
         income tax for each of the years at issue was assessed within 3              
         years of the date the tax return for that year was filed.                    
              Petitioner asserts penalties should be abated because they              
         accumulated due to respondent’s delays and payment will cause an             
         undue hardship because of his limited financial resources.                   
         Section 6651(a)(2) imposes an addition to the tax for failure to             
         pay the amount shown as tax on the return by the prescribed date.            
         To avoid the addition to tax, petitioner must make an affirmative            
         showing the failure to pay was due to reasonable cause.  Sec.                
         301.6651-1(c), Proced. & Admin. Regs.  A showing of reasonable               
         cause requires the taxpayer to demonstrate he exercised ordinary             
         business care and prudence in providing for the payment of his               

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