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The final issue for decision is whether petitioner is liable
for the additions to tax imposed under section 6654. Respondent
determined that petitioner was liable for additions to taxes
under section 6654(a) for failure to pay estimated income tax for
the years in issue. 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 automatic, unless petitioner shows
that one of the statutory exceptions apply. 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). Petitioner has not
sustained this burden. Petitioner's employer did not withhold
any Federal income taxes from petitioner's 1989, 1990 or 1991
wages because petitioner filed "exempt" status. Petitioner did
not make any estimated tax payments for the years in issue.
Accordingly, we hold that petitioner is liable for the additions
to tax under section 6654 for the years in issue.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011