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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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