Case: Motions to Reconsider Late Filing Penalty Properly Denied (9th Cir.) (IRC §6651)

Tax Court did not abuse its discretion in denying the taxpayer’s motions to reconsider and vacate where he failed to demonstrate that such relief was appropriate, the Ninth Circuit Court of Appeals held. The taxpayer sought abatement of a late filing penalty. The Tax Court upheld the IRS’s decision not to abate the penalty where the taxpayer provided no proof that he actually filed his return on time. [Giller v. Commissioner, No. 17-71740 (9th Cir. Aug. 23, 2018) (unpub. op.)]

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