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Discussion
Section 6654(a) provides additions to tax for taxpayers who
fail to pay a sufficient amount of estimated income taxes. See
Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980); Hart v.
Commissioner, T.C. Memo. 2000-78. Respondent has the authority
to waive a section 6654(a) addition to tax where respondent
determines that by reason of a “casualty, disaster, or other
unusual circumstances the imposition of such addition to tax
would be against equity and good conscience.” Sec.
6654(e)(3)(A).
Generally, the Tax Court has jurisdiction to redetermine
additions to tax attributable to a deficiency under the
deficiency procedures of section 6213(a). See Reese v.
Commissioner, T.C. Memo. 1997-346. Because such additions to tax
generally are assessed and collected in the same manner as income
taxes, respondent generally issues a notice of deficiency before
collecting those additions to tax. See secs. 6665(a) and (b),
6213(a). Taxpayers may then petition the Tax Court (within 90
days of receiving the notice of deficiency) to redetermine the
additions to tax determined by respondent. See sec. 6213(a).
Additions to tax under section 6654(a), however, are subject
to the deficiency procedures of section 6213(a) only if no
Federal income tax return was filed for the year before the
Court, and the Tax Court therefore has jurisdiction to
redetermine additions to tax under section 6654(a) only if no
Federal income tax return was filed. See sec. 6665(b)(2);
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Last modified: May 25, 2011