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intentionally failed to credit his withholding, which is
manifestly untrue, as plainly demonstrated in the notice of
determination and Respondent’s Supplement.
With regard to the Levy Notice, the Order directed
respondent to “explain why amounts listed in the ‘Paying Late
Penalty’ column * * * are not reflected in the transcripts of
account attached to respondent’s motion.” The so-called “Paying
Late Penalty” and Interest are shown on the Notice under the
category “Statutory Additions” and not as assessed items.
Section 6651(a)(3) provides:
SEC. 6651(a). Addition to the Tax.
* * * * * * *
(3) to pay any amount in respect of any tax
required to be shown on a return specified in paragraph
(1) which is not so shown (including an assessment made
pursuant to section 6213(b)) within 21 calendar days
from the date of notice and demand therefor (10
business days if the amount for which such notice and
demand is made equals or exceeds $100,000), unless it
is shown that such failure is due to reasonable cause
and not due to willful neglect, there shall be added to
the amount of tax stated in such notice and demand 0.5
percent of the amount of such tax if the failure is for
not more than 1 month, with an additional 0.5 percent
for each additional month or fraction thereof during
which such failure continues, not exceeding 25 percent
in the aggregate.
Thus, section 6651(a)(3) imposes an addition to tax for
failure to pay any amount, in respect of any tax required to be
shown on a return which is not so shown, within 21 calendar days
from the date of notice and demand of payment. The addition to
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Last modified: May 25, 2011