IRCCode / StatuteJan 24, 2020related by meaning
(c)(2)(C) (C) Split-interest trusts In the case of a trust which is required to file a return under section 6034(a), subparagraphs (A) and (B) of this paragraph shall not apply and paragraph (1) shall apply in the same manner as if such return were required under section 6033, except that— In addition to any penalty im…
IRCCourt RulingsOct 19, 2010★ strong match
section 6651(a) (1) and (2).
"The sec. 6651(a) (1) addition to tax is reduced by the
amount of the sec. 6651(a) (2) addition to tax for any month (or fraction thereof) to which an addition to tax applies under both
sec. 6651(a) (1) and (2). See sec. 6651(c) (1).
"We acknowledge that petitioner failed to assign any err…
167 T.C. No. 4 — Piton Holdings, LLC, David L. Hall, Partnership Representative, Petitioner(s) v. Commissioner IRCCourt RulingsJul 15, 2026related by meaning
er 1 as determined under subsection (e)
by substituting —
(i) in paragraph (1)(A), “200 percent”
for “150 percent” . . . .
2. Section 6662: Discussion Section 6662(a) is a generally applicable provision through which
all accuracy-related penalties are imposed on underpayments of tax.
Section 6662(b) lists the penalizab…
IRCCourt RulingsMay 19, 2011★ strong match
(1) Addition to Tax
Section- 6651(a) (1) imposes an addition to tax for failure to
file a required return by its extended due date, unless the
- 11 - taxpayer demonstrates that the failure to file was due to
reasonable cause and not due to willful neglect. The addition to
tax equals 5 percent for each month that the r…
IRCCourt RulingsFeb 6, 2024★ strong match
…The written supervisory approval requirement found in sec tion 6751(b)(1)
does not apply to section 6651 additions to tax. § 6751(b)(2) (A) .
15 [* 15] not apply because of reasonable cause or other exculpatory factors .
Wheeler, 127 T.C. at 206 ; Higbee , 116 T.C. at 447.
Section 6651(a)(1) imposes an addition to tax …
IRCCourt RulingsMar 12, 2015★ strong match
on 6651(a)(2) imposes an addition to tax for failure to pay the amount
of tax shown on a taxpayer's Federal income tax return on or before the payment due date, unless such failure is due to reasonable cause and not due to willful
neglect.¹4 The section 6651(a)(2) addition to tax applies only when an amount of
tax is s…
IRCCourt RulingsJul 25, 2012★ strong match
ch an addition to
tax applies under both paragraphs. Sec. 6651(c)(1).
- 10 -
Under section 6020(b), when a taxpayer fails to-file a return required'by law, the Commissioner (acting for the Secretary of the Treasury) may make a
return from such information as it can obtain. Under section 6651(g)(2), any
return so made i…
IRCCourt RulingsJul 21, 2014★ strong match
…previously stated, we do not find credible. We will
therefore sustain the imposition of the section 6651(a)(1) addition to tax.
B. Section 6651(a)(2)
Section 6651(a)(2) provides for an addition to tax when a taxpayer fails to
pay the tax shown on a return, unless the taxpayer proves that the failure to pay
was due to r…
IRCCourt RulingsDec 2, 2010★ strong match
…heeler v. Commissioner, 127 T.C. 200, 210 (2006), affd. 521
F.3d 1289 (10th Cir. 2008). The section 6651(a) (2) addition to tax is not imposed if the taxpayer proves that the failure to pay
is due to reasonable cause and not willful neglect.
Under section 6651(g) (2), a return prepared by the Secretary
pursuant to sect…
IRCCourt RulingsFeb 9, 1998★ strong match
this case of most of the
enumerated badges of fraud. Accordingly, petitioner is liable
for section 6651(f) additions to tax for 1990, 1991, and 1992. Section 6654(a) imposes an addition to tax for failure to
make timely estimated income tax payments. Where prepayments of
tax do not equal the percentage of total liabil…
IRCCourt RulingsJan 22, 2025★ strong match
… in this
case. Accordingly, we find that petitioner is liable for the addition to tax
under section 6651(a)(1).
B. Failure to Pay Section 6651(a)(2) authorizes the imposition of an addition to tax
for failure to timely pay the amount shown as tax on a f ederal income
tax return unless the taxpayer shows that the failur…
IRCCourt RulingsFeb 7, 2013★ strong match
Sec. 6651(a)(2), (g)(2); Cabirac v. Commissioner, 120 T.C. 163, 170
(2003). When a taxpayer has not filed a return, the section 6651(a)(2) addition to tax may not be imposed unless the Secretary has prepared a substitute for return
that satisfies the requirements of section 6020(b). See Wheeler v. Commissioner,
127 T.C…
IRCCourt RulingsJan 14, 2013★ strong match
…n 162 (and thereby section 404), the 10% section 4972 excise tax applies to
that extent. V. Section 6651(a)(1) and (2) Additions to Tax
Respondent contends that the corporation is liable for section 6651(a)(1)
failure to file additions to tax of $10,050.95 and $20,503.87 for the 2003 and 2004
tax years, respectively. A…
IRCCourt RulingsJan 5, 2017★ strong match
ndent determined that petitioner is liable for the section 6651(a)(1)
late-filing addition to tax for the 2011 tax year. Section 6651(a)(1) imposes an addition to tax for failing to file a return by the filing deadline (as extended) unless
such failure is due to reasonable cause and not due to willful neglect. Pursuant…
IRCCourt RulingsSep 15, 2005related by meaning
…all not
exöeed $50,000. [Emphasis added.]
As is clear from the above-emphasized language, a section 6651(a)(2) addition to tax is directly tied to the amount of tax
due. On the other hand, a section 6652(c)(1) penalty is not tied
to the amount of tax due, but instead it is a flat daily rate of
accumulation. While the f…
IRCCourt RulingsJan 17, 2024related by meaning
ies.
Subchapter C, consisting solely of section 6751, sets forth “Procedural
Requirements” applicable to all of the foregoing items. The fact that the exaction at issue does not appear in C hapter 68 of the Code provides
evidence that it is not a “penalty” to which the “procedural requirements” of section 6751(b) apply…
IRCCourt RulingsFeb 25, 2016★ strong match
…not due to willful neglect. Accordingly, petitioner is liable for the addition to tax under section
6651(a)(2) for 2004 and 2005.
VII. Section 6662A Penalty
Section 6662A provides: "If a taxpayer has a reportable transaction
understatement for any taxable year, there shall be added to the tax an amount
equal to 20% of …
IRCCourt RulingsAug 13, 1990
…Robert Thoburn
Docket No. 39546-87 Sec. 4975(a)
first-tier tax Additions to tax
TYE deficiency Sec. 6651(a)(1) Sec. 6651(a)(2)
12/31/80 $604 $136 $151
12/31/81 1,897 427 474
12/31/82 3,200 720 640
12/31/83 4,437 998 621
12/31/84 5,619 1,264 450
12/31/85 6,856 1,234 137
Respondent also determined a deficiency in second-…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021
…
See
Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/05/03/provider-charges-relative-to-medicare-rates-2012-2018/.
Back to Citation
210…
IRCCourt RulingsDec 11, 2003related by meaning
…ift, and certain
excise taxes), subsection (a) shall not apply to any addition to tax under section 6651, 6654, 6655; except that
it shall apply–
(continued...)
“predictable escape from any possible penalty liability” that
would have been afforded by that return.
Our decision is also consistent with Congress’s evident …