§6151 — Time and place for paying tax shown on returns

Petitioners further argue the enactment ofsection 6151 requires us to reconsiderthis legal conclusion.

Petitioners further argue the enactment ofsection 6151 requires us to reconsiderthis legal conclusion.

Petitioners further argue the enactment ofsection 6151 requires us to reconsiderthis legal conclusion.

Petitioners further argue the enactment ofsection 6151 requires us to reconsiderthis legal conclusion.

The addition to tax under section 6651(a)(2) applies only when an amount oftax is shown on a return--in this case, on the SFR that the Commissioner prepared for each ofthe two years for which the addition was determined. See Wheeler v. Commissioner, 127 T.C. at 210. To constitute a valid SFR under section 6020(b), "the return - 75 - [*7

The addition to tax under section 6651(a)(2) applies only when an amount oftax is shown on a return. Cabirac v. Commissioner, 120 T.C. 163, 170 (2003), aff'd without published opinion, 94 A.F.T.R.2d (RIA) 2004-5490 (3d Cir. 2004). The Commissioner's burden ofproduction with respect to the section 6651(a)(2) addition to tax required him t

d for payment, interest on such amount * * * shall be paid for the period from such last date to the date paid." Section 6601(b) provides that "the last date prescribed for payment ofthe tax shall be determined under chapter 62." Chapter 62 includes section 6151, captioned "Time and Place for Paying Tax Shown on Returns." It provides that, "when a return oftax is required under this title," the taxpayer "shall pay such tax at the time * * * fixed for filing the return (determined without regard

3°A Form 13496 is a certification, which is signed by an IRS officer, that the documents attached thereto constitute a return under sec. 6020. See sec. 301.6020-1(b)(2), Proced. & Admin. Regs. - 49 - [*49] documents satisfy the above requirements and qualify as a substitute for return under section 6020(b).3¹ Consequently, they count as

-18- [*18] which may be claimed on the return. Section 6651(c)(2) provides that ifthe amount required to be shown as tax on the return is less than the actual amount shown as tax on the return, then both section 665.1(a)(2) and (b)(2) are applied by substituting this lower amount. i. Amount That Palmer Failed To Pay For purposes ofsecti

luded a payment of $59,668. We have also found that on October 20, 2008, petitioner filed her 2007 return in which she claimed, inter alia, a refund of approximately $9,700. Peti- tioner's tax for her taxable year 2006 was due on April 15, 2007, see sec. 6151, and her payment of that tax on September 10, 2007, was approximately five months late. Petitioner paid the tax shown due in the 2006 return at the time that she filed that - 53 - return. Although petitioner's 2007 return was due on October

ced. & Admin. Regs.; and Capuano v. United States, 955 F.2d 1427, 1432 (11th Cir. 1992). Here, respondent states, assessment and demand followed by more than a year his compliance with the forfeiture order. Petitioner’s position is that, pursuant to sec. 6151, his tax debt for 1996 arose on Apr. 15, 1997, when payment thereof was due. 7 It is not settled whether, in using the term “bona fide purchaser for value” in 21 U.S.C. secs. 853(c) and (n)(6)(B) (emphasis added), Congress intended the term

It mandates that the Federal estate tax be paid by the executor under section 2002 and that payment be remitted at the time prescribed for filing under section 6151 (or a later date if extended).

n 1988, another addition to section 2032A expanded the definition of post-death qualified use, enabling a surviving spouse to rent the property to a family member on a net cash basis. Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 6151, 102 Stat. 3342, 3724. This provision indicates yet again that a post-death net cash lease normally constitutes a cessation of qualified use. See Williamson v. Commissioner, supra at 251. Congress did not intend to alter the existing genera