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C. Section 6651(a)(1) Addition to Tax for Failure To File
Petitioners’ 2001 Federal income tax return was due on April
15, 2002 (October 15, 2002, if petitioners had timely filed a
request for an extension). The parties stipulated that
petitioners filed their 2001 return on February 27, 2004.
Respondent has met his burden of production to show that it is
appropriate to impose the addition to tax for petitioners’
failure timely to file their 2001 Federal income tax return.
The last sentence of section 6651(a) provides a defense to
the addition to tax for failure to file. The taxpayer must show
that the failure was “due to reasonable cause and not due to
willful neglect”.
Petitioners testified that their C.P.A. regularly requested
extensions for their tax returns and that they believed she had
successfully obtained approval for them to file late.
Petitioners relied on their C.P.A. to prepare and file their tax
returns, and they argue that their reliance was reasonable and
should suffice to avoid this addition to tax.
Taxpayers may not avoid the duty of timely filing accurate
tax returns by placing responsibility on a tax return preparer.
Metra Chem Corp. v. Commissioner, 88 T.C. 654, 662 (1987). The
Supreme Court has provided a very clear, bright line: “It
requires no special training or effort to ascertain a deadline
and make sure that it is met. The failure to make a timely
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Last modified: March 27, 2008