July 2, 2014

  • 220 Internal Revenue
  • 220XXXI Penalties and Additions to Tax
  • 220XXXI(B) Grounds and Amount
  • 220k5219.10 k. Reasonable Cause.

220 Internal RevenueThe 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.