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of the tax13 shown on the individual’s return for that year (or,
if no return is filed, 90 percent of his or her tax for such
year), or (2) if the individual filed a return for the
immediately preceding taxable year, 100 percent of the tax shown
on that return.14 Sec. 6654(d)(1)(B). The due dates of the
required installments for a calendar year taxpayer are April 15,
June 15, and September 15 of the calendar year in question and
January 15 of the following year. Sec. 6654(c)(2).
Respondent introduced evidence to prove that petitioner
was required to file a Federal income tax return for 2003, that
petitioner did not file a 2003 return, and that petitioner did
not make any estimated tax payments for 2003. However,
respondent did not introduce evidence sufficient to prove that
petitioner had an obligation to make any estimated tax payments
for 2003. Specifically, respondent’s burden of production under
section 7491(c) required him to produce evidence that petitioner
had a required annual payment for 2003 under section 6654(d), and
respondent failed to do so.
13For purposes of sec. 6654, an individual’s tax consists of
his income tax and self-employment tax and is determined before
the application of any wage withholding credit but after the
application of other allowable credits. Sec. 6654(f).
14If an individual’s adjusted gross income shown on the
previous year’s return exceeds $150,000, a higher percentage may
apply. See sec. 6654(d)(1)(C).
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