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Respondent determined that petitioner is liable, pursuant to
section 6654, for failure to pay estimated income tax. Section
6654 imposes an addition to tax for failure to make estimated
income tax payments. Petitioner has the burden, see Welch v.
Helvering, supra, but failed to prove that respondent's
determination is wrong. Petitioner's only contention relating to
this issue is a general denial of liability contained in the
petition. Petitioner did not remit estimated payments in a
timely manner, and no tax payments were withheld from his
compensation. Accordingly, petitioner is liable for the section
6654 additions to tax.
All other contentions raised by the parties are either
irrelevant or without merit.
To reflect the foregoing,
Decision will be entered
pursuant to Rule 155.
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Last modified: May 25, 2011