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petitioner is liable for additions to tax, and a penalty for,
fraud.7
Issue 8. Addition to Tax Under Section 6654
Respondent determined an addition to tax under section 6654
for underpayment of individual estimated tax for the years 1978
through 1983 and 1987 through 1989.
Respondent stipulated that petitioner filed Federal income
tax returns for the years 1978 through 1983. Petitioner did not
file Federal income tax returns for the years 1987 through 1989.
The Commissioner's determinations are presumptively correct,
and the taxpayer bears the burden of proving otherwise. See Rule
142(a); Welch v. Helvering, 290 U.S. at 115. Petitioner did not
address this issue and has therefore failed to meet his burden.
Accordingly, we sustain the addition to tax under section 6654
for the years 1987 through 1989. We do not sustain, however, the
additions to tax pursuant to section 6654 for the years 1978
through 1983. It was stipulated that petitioner filed Federal
income tax returns for those years. Therefore, we lack
jurisdiction over the additions to tax pursuant to section 6654
for the years 1978 through 1983. See sec. 6662(b)(2)
(redesignated sec. 6665).
7On the basis of this holding, the period of limitations has
not expired for any year in which it would otherwise be in issue.
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