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him as a nonemployee instead of an employee. He was confused as
to why Carolina Acoustical did not issue him a Form W-2 when he
worked for the company.
We do not find petitioner's testimony regarding his failure
to file persuasive. Petitioner received Forms W-2 from both
Marion Tile, Inc. and Brisson Flooring, Inc., which together paid
petitioner almost $5,500 in income. At the very least,
petitioner knew this $5,500 was reportable income. Furthermore,
petitioner was advised by officials at the IRS that he was to
file his return using the Form 1099. Petitioner has failed to
show he had reasonable cause for his failure to file a Federal
income tax return for 1989, and is liable for the section
6651(a)(1) addition to tax as determined by respondent.
III. Section 6654 Addition to Tax
Section 6654 provides for an addition to tax when there is
an underpayment of estimated tax. This addition to tax is
mandatory and automatic, subject to certain exceptions provided
by section 6654(e). Grosshandler v. Commissioner, 75 T.C. 1
(1980). Petitioner failed to offer any evidence that he fits
within any of the listed exceptions. Respondent's determination
that petitioner is liable for the section 6654 addition to tax is
sustained.2
2Respondent has taken into account the $884.89 withheld by
Marion Tile, Inc. and Brisson Flooring, Inc. in computing the
(continued...)
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