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withholding or by making estimated quarterly tax payments during
the course of the year do not equal the percentage of total
liability required under the statute, imposition of the addition
to tax under section 6654 is automatic, unless the taxpayer shows
that one of the statutory exceptions applies. Sec. 6654(a);
Niedringhaus v. Commissioner, 99 T.C. 202, 222 (1992);
Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980).
Petitioner bears the burden of showing qualification for such an
exception. Habersham-Bey v. Commissioner, 78 T.C. 304, 319-320
(1982). Petitioner offered no testimony or other evidence that
an exception applies, and petitioner did not make any estimated
tax payments for 1988. Accordingly, we hold that petitioner is
liable for the addition to tax under section 6654(a) for 1988.
As to respondent's motion for imposition of a penalty under
section 6673, section 6673(a)(1) allows this Court to award a
penalty not in excess of $25,000 when proceedings have been
instituted or maintained primarily for delay, or where the
taxpayer's position is frivolous or groundless if it is contrary
to established law and unsupported by a reasoned, colorable
argument for a change in the law. Coleman v. Commissioner, 791
F.2d 68, 71 (7th Cir. 1986); Kish v. Commissioner, supra; Talmage
v. Commissioner, T.C. Memo. 1996-114, affd. without published
opinion 101 F.3d 695 (4th Cir. 1996). In our opinion, such is
the case here, and we believe that a penalty is appropriate. We
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