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reasonable cause under section 6651(a). Manning v. Commissioner, 614
F.2d 815, 817 (1st Cir. 1980), affg. T.C. Memo. 1979-146; see Heman v.
Commissioner, 283 F.2d 227, 232 (8th Cir. 1960), affg. 32 T.C. 479
(1959) (erroneous belief that no tax is due is not reasonable cause
for failure to file fiduciary return). There is no evidence that
petitioner tried to calculate his taxable income for 1990. Petitioner
has not shown that he had reasonable cause under section 6651(a). We
conclude that petitioner is liable for the addition to tax for failure
to file his 1990 return under section 6651(a).
D. Whether Petitioner is Liable for the Addition to Tax for Failure
to Pay Estimated Tax Under Section 6654
The addition to tax for failure to pay estimated tax under
section 6654 is mandatory unless the taxpayer shows that he meets one
of the exceptions in section 6654(d), none of which apply here.
Baldwin v. Commissioner, supra at 871; Grosshandler v. Commissioner,
75 T.C. 1, 20-21 (1980). Extenuating circumstances and reasonable
cause are not relevant under section 6654. Baldwin v. Commissioner,
supra; Bagur v. Commissioner, 66 T.C. 817, 824 (1976), remanded on
other issues 603 F.2d 491 (5th Cir. 1979). Petitioner did not argue
this issue on brief. We conclude that he is liable for the addition
to tax for 1990 for failure to pay estimated tax.
To reflect concessions and the foregoing,
Decision will be
entered under Rule 155.
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Last modified: May 25, 2011