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prepare it from Pugh. Petitioner, however, did not ask Pugh to
provide the information he claimed was necessary to prepare his
return until about a year before trial.
The Commissioner's determinations are presumed correct, and
the taxpayer bears the burden of proving otherwise. Rule 142(a);
Welch v. Helvering, 290 U.S. at 115. Petitioner did not do what
a reasonable and ordinarily prudent person would do under the
circumstances and has failed to meet his burden on this issue.
Accordingly, respondent's determination on this issue is
sustained.
Issue 3. Addition to Tax Under Section 6654(a)
Respondent determined an addition to tax under section
6654(a) for underpayment of individual estimated tax. Petitioner
failed to pay estimated tax during the year in issue, and he has
offered no evidence to show that he qualifies for one of the
exceptions provided in section 6654(e). Thus, respondent's
determination on this issue is sustained.
For the foregoing reasons,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011