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believed he owed for each taxable year during that period. By
making those estimated tax payments, petitioner intended to, and
believed he did, overpay his tax liability for each of those
years, although he did not know the exact amount of any such
overpayment.
In the notice of deficiency for 1996 that respondent issued
to petitioner (notice), respondent determined, inter alia, that
petitioner is liable for the additions to tax under section
6651(a)(1) and (2).
OPINION
Petitioner bears the burden of showing error in the determi-
nations in the notice that remain at issue. See Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933).
It is petitioner’s position that he is not liable for the
additions to tax under section 6651(a)(1) and (2). In support of
that position, petitioner advances three arguments. Petitioner
first argues that the Excessive Fines Clause of the Eighth
Amendment to the U.S. Constitution (Eighth Amendment) precludes
imposition on him of the additions to tax under section
6651(a)(1) and (2). The Eighth Amendment states: “Excessive
bail shall not be required, nor excessive fines imposed, nor
cruel and unusual punishments inflicted.” According to peti-
tioner,
The excessive fines clause is intended to limit fines
directly imposed by and payable to the government.
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