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II. Deductions
Section 215 provides that an individual shall be allowed a
deduction in an amount equal to the alimony or separate
maintenance payments paid during the taxable year. Petitioner
paid alimony, as defined under section 71, in the amounts of
$2,312.46 and $2,865.84 during 1995 and 1996, respectively.
Respondent concedes that, assuming petitioner is required to
include in income the amounts garnished to pay alimony, he is
entitled to deduct those amounts paid as alimony. Accordingly,
petitioner is entitled to a deduction in the amount of $2,312.46
for 1995 and $2,865.84 for 1996.4
III. Additions to Tax
We now address whether petitioner is liable for additions to
tax for (1) failure to file tax returns under section 6651(a)(1);
(2) failure to make timely payment of taxes under section
6651(a)(2);5 and (3) failure by an individual to pay estimated
income tax under section 6654. Petitioner bears the burden of
4 We note that payments made to support children do not
qualify as alimony. See sec. 71(c); sec. 1.71-1T(c), Income Tax
Regs., 49 Fed. Reg. 34456 (Aug. 31, 1984). Accordingly,
petitioner is not entitled to a deduction in 1995 or 1996 for
amounts paid for child support.
5 In his brief, respondent states that the sec. 6651(a)(2)
addition to tax for 1995 was erroneously included in the notice
of deficiency and concedes that there is no addition to tax under
this section for the 1995 tax year. Respondent is relying on
sec. 6651(g), which is effective for returns with a due date
after July 30, 1996. Accordingly, the sec. 6651(a)(2) addition
to tax is at issue only with regard to the 1996 tax year.
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