Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

Exercise 6

For the completion and filing of his 2014 federal income tax return, Ron retains the services of a tax preparer. Because of a particularly hectic tax preparation season, the preparer does not complete and file the return until June 2015. Is Ron excused from the failure-to-file and failure-to-pay penalties under the reasonable-cause exception