July 2, 2014
- 220 Internal Revenue
- 220XXXI Penalties and Additions to Tax
- 220XXXI(B) Grounds and Amount
- 220k5219.10 k. Reasonable Cause.
The wrath of a former girlfriend may be a formidable force, but it is not analogous to a hurricane-like natural disaster, and it does not constitute a reasonable cause outside taxpayer’s control that excuses the delayed filing of an income-tax return and permits taxpayer to avoid addition to tax for failure to timely file.
Roberts v. C.I.R., 2014 WL 1688127 (T.C.)
Suggested by Craig Gustafson, Principal Attorney Editor; Thomson Reuters; Eagan, Minn.