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for the previous year. Where an individual is subject to wage
withholding, the total amount of tax withheld during the year is
deemed to have been paid in equal amounts on the due date of each
installment. Sec. 6654(g). Petitioner reported and paid tax in
the amount of $671 for 1989, and DOE withheld Federal income tax
in the amount of $1,534 during the 1990 year. Thus, petitioner
made the "required annual payment" in the installments mandated
by section 6654; accordingly, there is no underpayment of
estimated taxes for the year at issue.
Based on the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011