The petition of the day is:

13-34

Issue: Whether a taxpayer demonstrates “reasonable cause” under 26 U.S.C. § 6651(a)(1) or “ordinary business care and prudence” under 26 C.F.R. § 301.6651-1(c)(1) when, in reliance on the advice of the taxpayer’s accountant or attorney, the taxpayer files a tax return after the actual due date but within the time the accountant or attorney erroneously advised the taxpayer was available.

Posted in Knappe v. U.S., Cases in the Pipeline

Recommended Citation: Mary Pat Dwyer, Petition of the day, SCOTUSblog (Oct. 1, 2013, 8:21 PM), http://www.scotusblog.com/2013/10/petition-of-the-day-484/