(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 -
(3) Waiver in certain cases ...
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?
Last Update: 02/21/97
Web Author: The Disciples of Truth
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