Delwin D. Houser - Page 10




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          petitioner fraudulently failed to file his Federal income tax               
          returns for 1993, 1994, and 1995.                                           
               Section 6654(a) provides for an addition to tax for failure            
          to make timely estimated income tax payments.  Petitioner has not           
          proven that an exception applies, and for each year in issue,               
          petitioner is liable for the section 6654 addition to tax.                  
               To reflect the foregoing,                                              
                                                  Decisions will be entered           
                                             under Rule 155.                          
































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