Joseph B. Campbell - Page 33




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               Petitioner conceded that, as of the date that respondent               
          mailed the statutory notice of deficiency to petitioner,                    
          petitioner had not filed Federal income tax returns for 1990,               
          1991, 1993, or 1994.  Petitioner failed to produce any evidence             
          that his failure to file returns was due to reasonable cause.  We           
          also note that petitioner did not make an argument on this issue,           
          except for a subject heading in his reply brief, which states:              
          “Campbell should not be obligated to pay additions to tax based             
          on his per capita income.”  We, therefore, sustain respondent’s             
          determination.                                                              
          Section 6654(a) Additions to Tax                                            
               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).  With one limited                    
          exception,18 “this section has no provision relating to                     
          reasonable cause and lack of willful neglect.  It is mandatory              



               18Sec. 6654(e)(3)(B) provides for an exception for newly               
          retired or disabled individuals where the taxpayer (1) either is            
          retired after having attained the age of 62 or became disabled in           
          the taxable year or the preceding taxable year in which the                 
          estimated payments were required to be made, and (2) can                    
          demonstrate that such underpayment was due to reasonable cause              
          and not to willful neglect.  Sec. 6654(e)(3)(B) does not apply in           
          this case.                                                                  





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