- 7 -
Petitioner's failure to file was due to willful neglect.
Accordingly, respondent's determination of the section 6651(a)
addition to tax is sustained.
Issue 3. Section 6654(a) Addition to Tax
Respondent also determined an addition to tax pursuant to
section 6654(a) for 1990, asserting that petitioner failed 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 percentage of total liability required
under the statute, imposition of the section 6654 addition to tax
is mandatory, unless the taxpayer shows that one of several
statutory exceptions applies. Sec. 6654; Niedringhaus v.
Commissioner, 99 T.C. 202, 222 (1992); Recklitis v. Commissioner,
91 T.C. 874, 913 (1988); Grosshandler v. Commissioner, 75 T.C. 1,
20-21 (1980). Petitioner bears the burden of proving qualification
for such an exception. See Habersham-Bey v. Commissioner, 78 T.C.
304, 319-320 (1982).
Although certain amounts were withheld from petitioner's
wages, petitioner did not make any estimated tax payments for 1990
and introduced no evidence on this issue. Accordingly, we sustain
respondent's determination pursuant to section 6654(a) for
petitioner's 1990 taxable year.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011