- 44 -
Crocker v. Commissioner, 92 T.C. 899, 913 (1989); Electric &
Neon, Inc. v. Commissioner, 56 T.C. 1324, 1342-1344 (1971), affd.
without published opinion 496 F.2d 876 (5th Cir. 1974); Cook v.
Commissioner, T.C. Memo. 1999-50; Barber v. Commissioner, T.C.
Memo. 1997-206. Unless a taxpayer applies for and obtains a
timely extension of time to file, a taxpayer is expected to file
a timely return based on the best information available and then
file an amended return if necessary. See Estate of Vriniotis v.
Commissioner, 79 T.C. 298, 311 (1982); Cook v. Commissioner,
supra; Barber v. Commissioner, supra. Henry has not proved that
his failure to file a 1995 Federal income tax return was due to
reasonable cause and not to willful neglect. See Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933). We hold that Henry
is liable for the addition to tax under section 6651(a)(1) for
1995.
V. Whether Henry Is Liable for an Addition to Tax Under Section
6654 for Failure To Make Estimated Tax Payments for Tax Year 1995
Section 6654(a) provides for an addition to tax in the case
of any underpayment of estimated tax by an individual. The
addition to tax under section 6654(a) is mandatory in the absence
of statutory exceptions. See sec. 6654(a), (e); Recklitis v.
Commissioner, 91 T.C. 874, 913 (1988); Grosshandler v.
Commissioner, 75 T.C. 1, 20-21 (1980).
Respondent determined that Henry is liable for the addition
to tax under section 6654 for 1995. Henry and Esther’s only
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