- 15 -
contained in that section. See In re Sanford v. Commissioner,
979 F.2d 1511, 1514 (11th Cir. 1992); Niedringhaus v.
Commissioner, 99 T.C. 202, 222 (1992). Petitioner does not argue
that any of the exceptions contained in section 6654 apply, nor
does he argue that respondent erred in determining an addition to
tax under section 6654. Accordingly, we sustain respondent’s
determination.
To reflect the foregoing,
Decision will be
entered for respondent.4
4 It is undisputed that petitioner has paid to respondent
$16,000 in restitution, this sum corresponding to the amount
stated in the stipulation relative to sentencing as being the
total Federal income taxes evaded by petitioner with respect to
taxable year 1989. Neither at trial nor on brief has respondent
addressed the merits of petitioner’s claim that he should be
given credit for this $16,000 payment against his 1989
deficiency. We expect petitioner to be given credit for his
$16,000 restitution payment for taxable year 1989. Cf. M.J. Wood
Associates, Inc. v. Commissioner, T.C. Memo. 1998-375.
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