Rosa Janus - Page 13

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          discussed above, the filing by another of a Form W-2 does not               
          satisfy the requirements for filing an individual income tax                
          return.  See Manka v. United States, supra; Koeneman v.                     
          Commissioner, supra.  Respondent is sustained on this issue.                
          3.  Section 6654(a) Estimated Taxes                                         
               Respondent determined that petitioner is liable for                    
          additions to tax under section 6654(a) for failure to pay                   
          estimated income tax for 1989, 1990, and 1991.  Where payments of           
          tax, either through withholding or by making estimated quarterly            
          tax payments during the course of the year, do not equal the                
          percentage of total liability required under the statute,                   
          imposition of the addition to tax under section 6654 is                     
          applicable, unless petitioner shows that one of the statutory               
          exceptions applies.  Niedringhaus v. Commissioner, 99 T.C. 202,             
          222 (1992); Grosshandler v. Commissioner, 75 T.C. 1, 20-21                  
          (1980).  Petitioner bears the burden to show qualification for              
          such exception.  Habersham-Bey v. Commissioner, 78 T.C. 304, 319-           
          320 (1982).                                                                 
               The parties stipulated that for each of the taxable years at           
          issue, with the exception of 1990, Federal income tax was not               
          withheld from the wages attributed to petitioner herein.  During            
          1990, Hackney's withheld Federal income tax in the amount of $16            
          on wages of $1,104 and Esrock withheld Federal income tax in the            
          amount of $48 on wages of $13,433.  There is no showing in the              
          record that petitioner made estimated tax payments for any of the           

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