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time. United States v. Boyle, supra at 246; sec. 301.6651-
1(c)(1), Proced. and Admin. Regs. The addition to tax equals 5
percent of the tax required to be shown on the return for the
first month, with an additional 5 percent for each additional
month or fraction of a month during which the failure to file
continues, not to exceed a maximum of 25 percent. Sec.
6651(a)(1).
Petitioner testified that he did not file a Federal income
tax return for 1992 "because [he] had no tax liability for that
year." Based on the record we find petitioner intentionally
failed to file his 1992 Federal income tax return and is liable
for the addition to tax pursuant to sections 6651(a)(1).
Finally, we address the issue of the addition to tax for
failure to pay estimated income tax under section 6654(a) for the
tax year 1992. This Court stated in Estate of Ruben v.
Commissioner, 33 T.C. 1071, 1072 (1960): "This section has no
provision relating to reasonable cause and lack of willful
neglect. It is mandatory and extenuating circumstances are
irrelevant." Petitioner has failed to show that he did not
underpay his estimated tax. Accordingly respondent's
determination is sustained.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011