Helena Culver Fraser - Page 6

                                        - 6 -                                         
               Petitioner received taxable income during each of the years            
          in issue and did not make any estimated tax payments.  Petitioner           
          has not proven that any of the exceptions to section 6654(a)                
          apply.  Thus, petitioner is liable for the section 6654(a)                  
          additions to tax for the years in issue.                                    
               To reflect the foregoing,                                              

                                             Decision will be entered                 
                                        for respondent except as to the               
                                        additions to tax under section                

Page:  Previous  1  2  3  4  5  6  

Last modified: May 25, 2011