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Section 6653(a)(1) provides that "If any part of any
underpayment (as defined in subsection (c)(1)) * * * is due to
negligence or intentional disregard of rules or regulations,
* * * there shall be added to the tax an amount equal to 5
percent of the underpayment." In determining the existence of an
underpayment, no credit is given for tax withheld and paid over
by the taxpayer's employer. Sec. 6211(b)(1); Cirillo v.
Commissioner, 314 F.2d 478, 484 (3d Cir. 1963), affg. in part and
revg. in part T.C. Memo. 1961-192; Bagby v. Commissioner, 102
T.C. 596, 607 (1994); Myers v. Commissioner, T.C. Memo. 1988-160;
Mighell v. Commissioner, T.C. Memo. 1985-135. We previously held
that petitioner was liable for the addition to tax under section
6653(a)(1). Nothing in the record, as supplemented, gives us
reason to change our prior holding. While respondent now
concedes that petitioner's Form 1040 for 1984 is a "return", the
position taken on this return is one frequently characterized as
a frivolous, time-worn, tax protesting device. The addition to
tax under section 6653(a)(1) in the amount of $205 (5 percent of
$4,096) is part of petitioner's total 1984 tax liability "which
might have been properly assessed and demanded." Lewis v.
Reynolds, supra at 283.
The difference between petitioner's total 1984 tax liability
of $4,301 and his payments of $4,396.95 is $95.95. We hold that
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