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3. Estimated Tax Addition
Section 6654 provides for an addition to the tax in the case
of any underpayment of estimated tax by an individual.
Petitioner's basis for his failure to pay estimated tax is that,
as an American Indian, he is not subject to tax.
Section 6654 is mandatory unless at least one of the
exceptions contained in section 6654(e) applies. In addition,
unless an individual's situation fits the limited circumstances
of section 6654(e)(3), it is irrelevant whether there was
reasonable cause, a lack of willful neglect, or extenuating
circumstances for underpayment of estimated tax. See Mitchell v.
Commissioner, 51 T.C. 641, 648 (1969), revd. on other grounds 430
F.2d 1 (5th Cir. 1970), revd. on other grounds 403 U.S. 190
(1971). Petitioner has not alleged that he comes within the
limited circumstances of section 6654(e)(3) for which a waiver is
available, or that he fits within any of the other exceptions
contained in section 6654(e). Petitioner is subject to the
additions to tax under section 6654.
4. Remaining Issues for Trial
We doubt, on the basis of the arguments and authorities in
respondent's motion, that petitioner will be able to prove facts
that will persuade the Court that he had reasonable cause for
failure to file returns. See United States v. Boyle, 469 U.S.
241 (1985); Logan Lumber Co. v. Commissioner, 365 F.2d 846 (5th
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