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Petitioner bears the burden of proving error in respondent’s
determination pursuant to section 6661(a). Weis v. Commissioner,
94 T.C. 473, 490 (1990). Petitioner presented no argument
concerning his liability for the addition to tax provided by
section 6661(a). The understatement of petitioner’s income tax
for 1987 was substantial. On the record before us, we hold that
petitioner failed to carry his burden of proof with respect to
respondent’s determination pursuant to section 6661(a).
Section 6654(a) Addition to Tax
Respondent also determined that, for 1988 and 1989,
petitioner is liable for the addition to tax provided by section
6654(a) for failure to pay estimated income tax. Imposition of
that addition to tax is mandatory where prepayments 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 by the statute, unless
petitioner shows that one of the several statutorily provided
exceptions applies. Sec. 6654(a); Niedringhaus v. Commissioner,
99 T.C. at 222; Grosshandler v. Commissioner, 75 T.C. at 20-21.
For 1988 and 1989, petitioner filed no returns and made no
estimated tax payments. Petitioner has not shown that any of the
statutorily provided exceptions apply to him. We therefore
sustain respondent’s determination of petitioner’s liability for
the addition to tax for failure to pay estimated income tax for
those years.
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