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however, if the taxpayer shows that there was substantial
authority for his treatment of an item, or that the relevant
facts affecting the tax treatment of the item are adequately
disclosed on the return or in a separate statement attached to
the return. Sec. 6661(b)(2)(B). Petitioner bears the burden of
proof. Rule 142(a); Hall v. Commissioner, 729 F.2d 632, 635 (9th
Cir. 1984), affg. T.C. Memo. 1982-337.
Petitioner has failed to offer any evidence on this issue,
and we sustain respondent's determination.
Addition to Tax for Failure To Pay Estimated Tax Under Section
6654 in 1986
Respondent determined that petitioner is liable for an
addition to tax for failure to pay estimated income tax under
section 6654(a) for 1986. Unless the taxpayer demonstrates that
one of the statutory exceptions applies, imposition of this
addition to tax is mandatory where prepayments of tax, either
through withholding or by making estimated quarterly tax payments
during the course of the taxable year, do not equal the
percentage of total liability required under the statute. Sec.
6654(a); Niedringhaus v. Commissioner, 99 T.C. 202, 222 (1992);
Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980).
Petitioner bears the burden of proving his entitlement to any
exception. Habersham-Bey v. Commissioner, 78 T.C. 304, 319-320
(1982).
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