William C. Reichenbach - Page 7

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          within the prescribed time.  Sec. 301.6651-1(c)(1), Proced. &               
          Admin. Regs.  Willful neglect means a conscious, intentional                
          failure or reckless indifference.  United States v. Boyle, 469              
          U.S. 241, 245 (1985).   Petitioner admittedly filed no returns              
          for 1993 and 1994 although the amount of income he received                 
          required him to do so.  See sec. 6012.  We find that petitioner's           
          failure to file was not due to reasonable cause.  We sustain                
          respondent's determination on this issue.                                   
          III.  Section 6654 -- Failure To Pay Estimated Income Tax                   
               Respondent determined that petitioner underpaid his                    
          estimated income tax and is liable for additions to tax under               
          section 6654.  Where payments of tax, either through withholding            
          or by making estimated tax payments, do not equal the percentage            
          of the total liability required under the statute, imposition of            
          the addition to tax under section 6654 is automatic, absent a               
          showing that the taxpayer has met one of the exceptions contained           
          therein.  See Recklitis v. Commissioner, 91 T.C. 874, 913 (1988);           
          Tillman v. Commissioner, T.C. Memo. 1996-8.  Because petitioner             
          has not shown that any one of the exceptions applies, we sustain            
          respondent's determination on this issue.                                   
          IV.  Section 6673--Penalty Awarded by Court                                 
               We decide sua sponte to impose a penalty upon petitioner               
          under section 6673(a).  Section 6673(a)(1) authorizes the Court             
          to require a taxpayer to pay to the United States a penalty not             

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