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underpayment of estimated tax by an individual". There is no
exception contained therein relating to reasonable cause and lack
of willful neglect. Subject to certain exceptions provided by
statute, this addition to tax is otherwise automatic if the
amounts of the withholdings and estimated tax payments do not
equal statutorily designated amounts. See Niedringhaus v.
Commissioner, 99 T.C. 202, 222 (1992). Petitioner made no
prepayments of taxes for 1988 and 1990.
In the reply brief, respondent agrees that, with respect to
petitioner's 1988 tax year, the section 6654(a) addition to tax
is not applicable and conceded this addition to tax for that
year. Section 6654(e)(2) provides an exception to the section
6654(a) addition to tax if, among other conditions that
petitioner has met, the taxpayer did not have any liability for
tax for the preceding taxable year. Respondent agrees that
petitioner's Federal income tax return for 1987 did not reflect
any tax liability. Therefore, petitioner is not liable for the
section 6654(a) addition to tax for 1988; however, respondent is
sustained on this issue for 1990.
Respondent determined that petitioner was liable for
accuracy-related penalties under section 6662(a) for negligence
or disregard of rules or regulations for 1991, 1992, and 1993.
Section 6662(a) provides that, if it is applicable to any portion
of an underpayment in taxes, there shall be added to the tax an
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