Linda Klyce - Page 31




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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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