Terri L. Blake - Page 5

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          (failure to pay estimated tax).  It is clear from the information           
          available in these cases that petitioner failed to file timely              
          returns.  In addition, petitioner has offered no evidence or                
          sound explanation as to why these additions to tax should not be            
          imposed.  In view of the foregoing, we hold that the additions to           
          tax under sections 6651(a)(1) and 6654(a) for the taxable year              
          1993, and section 6651(a)(1) for the taxable year 1994 are                  
          sustained.  Rule 142(a); New Colonial Ice Co. v. Helvering, 292             
          U.S. 435 (1934); Welch v. Helvering, 290 U.S. 111 (1933).                   
               Finally, respondent orally moved for a penalty under section           
          6673.  Section 6673(a)(1) authorizes the Court to require a                 
          taxpayer to pay the United States a penalty not exceeding $25,000           
          when a taxpayer institutes or maintains a proceeding primarily              
          for delay or where the taxpayer's position is frivolous or                  
          groundless, or the taxpayer unreasonably failed to pursue                   
          available administrative remedies.  Respondent did not seek a               
          specific amount and instead moved generally for a penalty under             
          section 6673.                                                               
               At trial, petitioner offered a trial memorandum, which the             
          Court received and filed as a response to respondent's motion for           
          summary judgment.  In that document, petitioner attempted to                
          characterize her dispute with respondent as one where she                   
          "believes the income tax to be an excise tax."  The document                

               2(...continued)                                                        
          application of sec. 6651(a)(2) was in error.                                



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