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Additions to Tax
Section 6651(a)(1) imposes an addition to tax for failure to
timely file a return, and section 6654(a) imposes an addition to
tax for failure to pay estimated income tax. Petitioner
stipulated he did not timely file his return and conceded that he
failed to pay the required amount of estimated income tax for
2002. Accordingly, respondent satisfied his burden of production
regarding the additions to tax.
At trial and on brief, petitioner stated that his sole
challenge to the additions to tax is that Forms 1040, U.S.
Individual Income Tax Return, do not comply with the Paperwork
Reduction Act of 1995 (PRA), 44 U.S.C. sections 3501-3520 (2000),
and consequently respondent cannot impose additions to tax
pursuant to sections 6651(a)(1) and 6654(a). Petitioner is
incorrect. The requirement to file tax returns represents a
“legislative command, not an administrative request”, and the PRA
provides no “escape hatch” from additions to tax for failing to
file tax returns or failing to pay estimated income taxes.
Salberg v. United States, 969 F.2d 379, 384 (7th Cir. 1992); Beam
v. Commissioner, 956 F.2d 1166 (9th Cir. 1992), affg. T.C. Memo.
1990-304 and Warden v. Commissioner, T.C. Memo. 1990-321; accord
James v. United States, 970 F.2d 750, 753 n.6 (10th Cir. 1992)
(“lack of an OMB number on IRS notices and forms does not
violate” the PRA); United States v. Hicks, 947 F.2d 1356, 1359
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Last modified: November 10, 2007