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was due to reasonable cause. United States v. Boyle, 469 U.S.
241, 245-246 (1985). Petitioner bears the burden of proof on
this issue. Rule 142(a); Baldwin v. Commissioner, 84 T.C. 859,
870 (1985). Petitioner failed to prove reasonable cause for his
failure to file. Accordingly, the addition to tax for failure to
file returns under section 6651(a) is sustained.
Issue 4. Sec. 6654(a) Failure To Pay Estimated Tax
Respondent determined that petitioner was liable for the
addition to tax under section 6654(a) for failure to pay an
estimated 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(a) is
automatic, 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 of proving qualification for
such exception. Habersham-Bey v. Commissioner, 78 T.C. 304, 319-
320 (1982). Petitioner has not met this burden. We therefore
sustain respondent on this issue.
To reflect the foregoing,
An appropriate order will
be issued, and decision will
be entered under Rule 155.
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