- 6 - Petitioner admits that he did not file a Federal income tax return for taxable years 1996 and 1997, and he does not argue, and the record does not establish, that he acted with reasonable cause and not with willful neglect. We hold that petitioner is liable for the additions to tax under section 6651(a)(1). The final issue for decision is whether petitioner is liable for the section 6654(a) additions to tax for failure to make estimated Federal income tax payments for 1996 and 1997. Unless the taxpayer demonstrates that one of the statutory exceptions applies, imposition of the section 6654(a) addition to tax is mandatory where prepayments of tax, either through withholding or by making estimated quarterly tax payments during the course of the taxable year, do not equal the percentage of total liability required under the statute. See sec. 6654(a); Niedringhaus v. Commissioner, 99 T.C. 202, 222 (1992). No evidence in the record indicates petitioner made the required amount of estimated tax payments for taxable years 1995 and 1996, and petitioner does not argue, and the record does not indicate, that any of the statutory exceptions apply. We hold that petitioner is liable for the additions to tax under section 6654(a). Reviewed and adopted as the report of the Small Tax Case Division.Page: Previous 1 2 3 4 5 6 7 8 Next
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