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purposes of determining his entitlement to the protection of the
Excessive Fines Clause of the Eighth Amendment, petitioner may
not couple his inability to obtain a credit or a refund of his
1995 overpayment with any liability that he may have for 1996 for
the additions to tax under section 6651(a)(1) and (2). See
generally Ianniello v. Commissioner, 98 T.C. 165, 187 (1992).
We hold that the Eighth Amendment does not preclude imposi-
tion on petitioner of the additions to tax under section
6651(a)(1) and (2).
In further support of his position that he should not be
liable for the additions to tax under section 6651(a)(1) and
(2), petitioner argues in his opening brief that:
Petitioner made the payments in question ($61,151)
in 1995 over a year prior to the due date of the 1996
Form 1040. Thus, the $61,151 must be considered in
calculating the �6651 penalty even though tax payer
[sic] later forfeited his right to apply the payment
due to his late filing of his 1996 [sic] Form 1040.
Petitioner elaborates in his answering brief on the foregoing
argument, as follows:
I.R.C. �6651(b) is the subsection which actually
imposes the I.R.C. ��6651(a)(1) and (a)(2) penalties.
It states that for purposes of calculating the penal-
ties imposed by I.R.C. �6651(a)(1) and I.R.C.
�6651(a)(2), “...the amount of tax required to be shown
on the return shall be reduced by the amount of any tax
which is paid on or before the date prescribed for
payment of the tax....” Applying the plain and literal
meaning of this statutory language requires the Inter-
nal Revenue Service in calculating any penalty under
I.R.C. �6651 to reduce the 1996 tax by the taxes Ron
Mason [petitioner] paid before April 15, 1997 which is
the date prescribed for payment of the tax of the 1996
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