-6-
reasonable attempt to satisfy the requirements of the tax law".
Id. Accordingly, we find that petitioner's purported return does
not constitute a return for purposes of section 6651. Petitioner
offered no evidence to show that his failure to file a timely
return was due to reasonable cause and not willful neglect, and
we therefore sustain respondent's imposition of the addition to
tax under section 6651(a)(1).
4. Section 6654 Failure To Pay Estimated Tax
Where payments of tax, either through withholding or by
making estimated quarterly tax payments during the course of the
year, do not equal the amount required under the statute,
imposition of the addition to tax under section 6654 is
automatic, unless the taxpayer 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). Petitioner has not sustained his burden; therefore,
we hold that he is liable for the addition to tax under section
6654 for the 1992 taxable year.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011