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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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