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his failure to file a Federal income tax return. Section
6651(a)(1) provides for an addition to tax in the amount of 5
percent of the amount of the tax if the failure to file is for
not more than 1 month, with an additional 5 percent for each
month in which the failure to file continues, to a maximum of 25
percent of the tax in the aggregate. The addition to tax is
applicable unless it is shown that the failure to file is due to
reasonable cause and not due to willful neglect.
There is no evidence in the record that suggests that
petitioner's failure to file a Federal income tax return for any
year in issue was due to reasonable cause and not due to willful
neglect. It was petitioner's burden to produce such evidence,
Rule 142(a), and this he has failed to do. Consequently,
respondent's determination that petitioner is liable for the
addition to tax under section 6651(a)(1) for each year in issue
is sustained.
Section 6654 Addition to Tax
For each year in issue respondent determined that petitioner
is liable for the addition to tax under section 6654(a) for his
failure to make estimated tax payments. Subject to exceptions
provided in the statute, the imposition of the addition to tax is
otherwise automatic if the amount of the withholdings and
estimated payments does not equal statutorily designated amounts.
Niedringhaus v. Commissioner, 99 T.C. 202, 222 (1992);
Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980).
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