-5-
Regs. Willful neglect means a conscious, intentional failure to
file or reckless indifference. United States v. Boyle, supra at
245.
Petitioner was required to file a Federal income tax return
for 1992. Sec. 6012. He failed to do so and presented no evidence
to prove that his failure to file was due to reasonable cause and
not 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 1992, 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 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 1992
and introduced no evidence on this issue. Accordingly, we sustain
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