Jose Angel Lujan - Page 11




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         calculations.  In determining the number of days, petitioner                   
         incorrectly failed to include the day of entry into the United                 
         States and the day of departure from the United States.                        
              On the basis of the record before us, we conclude that                    
         petitioner meets the substantial presence test for both years in               
         issue; accordingly, petitioner is deemed a U.S. resident alien for             
         1993 and 1994 and is subject to U.S. tax on the compensation he                
         received.                                                                      
              We now turn our attention to whether petitioner is liable for             
         the section 6654 addition to tax for the years in issue.  The                  
         section 6654 addition is imposed on an individual taxpayer who fails           
         to make timely payments of estimated tax.  An underpayment of                  
         estimated tax exists if a tax payment for any of the four                      
         installment period due dates (usually quarterly) is less than the              
         amount of taxes required to be paid each installment.  See sec.                
         6654(b)(1).  The amount of the addition is determined by applying              
         the applicable interest rate to the amount of the underpayment for             
         the period of time that the underpayment exists.  See sec. 6654(a).            
              Petitioner failed to make any estimated tax payments in 1993              
         and 1994, and he does not qualify for any exception to the section             
         6654 addition to tax.  Consequently, he is liable for the section              
         6654 addition to tax for both years as determined by respondent.               
              In reaching our holdings, we have considered all of the                   
         arguments petitioner presented for contrary holdings (including                







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