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2004, Mr. Burke sent a letter to Ms. Russo disputing petitioners’
liability for the additions to tax under section 6651(a)(1) and
(2).
Petitioners’ section 6330 hearing was held on December 16,
2004. During the hearing, petitioners contested their liability
for the additions to tax under section 6651(a)(1) and (2),
requested an abatement of interest under section 6404(e), and
requested the withdrawal of the Federal tax lien. Ms. Russo
informed petitioners they would not be liable for the additions
to tax under section 6651(a)(1) and (2) if they could establish
that their failure to timely file and pay was due to reasonable
cause. Ms. Russo requested that petitioners provide her with
additional information to establish reasonable cause.
Between January 31 and April 22, 2005, petitioners provided
Ms. Russo with bank statements, their 2000 Federal income tax
return, and other information intended to establish reasonable
cause for their failure to timely file and pay. On April 27,
2005, Ms. Russo advised petitioners that she would review the
information submitted and make her determination.
On July 1, 2005, respondent issued petitioners the notice of
determination. Respondent determined that petitioners
established their failure to timely file was due to reasonable
cause. Accordingly, respondent determined petitioners were not
liable for an addition to tax under section 6651(a)(1). However,
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