Sec. 6654. Failure to Pay Estimated Tax, Exceptions

Sec. 6654. Failure to Pay Tax - Exceptions

(a) Addition to the tax. ....

(e) Exceptions.

(1) Where tax is small amoun  ....
(2) Where no tax liability for preceding taxable year. 

No addition to tax shall be imposed under subsection (a) for any taxable year if -

(A) the preceding taxable year was a taxable year of 12 months,
(B) the individual did not have any liability for tax the preceding taxable year, and
(C) the individual was a citizen or resident of the United States throughout the preceding taxable year.


(3) Waiver in certain cases ...


26 USC 6654

Does that say "no addition to tax..." if you were a "CITIZEN or resident" with NO liability for tax (under Subtitle A's Section 1461)? Why do you suppose it says that?

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Last Update: 02/21/97
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