- 18 -
estopped from contesting his liability for the negligence
addition to tax, and uphold respondent's determination on this
issue. Kotmair v. Commissioner, supra at 1263-1264.
C. Section 6654--Failure To Pay Estimated Tax
Respondent determined an addition to tax under section 6654
for 1986 through 1988 based on petitioner's failure to pay
estimated income tax. Section 6654(a) provides for an addition
to tax "in the case of any underpayment of estimated tax by an
individual". Estimated income tax payments are used to provide
for current payment of income taxes not collected through
withholding. This addition to tax is in addition "to any
applicable criminal penalties and is imposed whether or not there
was reasonable cause for the underpayment". Sec. 1.6654-1(a)(1),
Income Tax Regs. Moreover, an addition to tax under section 6654
is mandatory absent the application of one of the exceptions
contained in that section. In re Sanford, 979 F.2d 1511, 1514
(11th Cir. 1992); Niedringhaus v. Commissioner, 99 T.C. 202, 222
(1992); Recklitis v. Commissioner, 91 T.C. 874, 913 (1988);
Bagur v. Commissioner, 66 T.C. 817, 824 (1976), remanded on other
grounds 603 F.2d 491 (5th Cir. 1979).
Petitioner does not argue that any of the exceptions
contained in section 6654 apply, nor does he argue that
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011