Katherine A. Weir - Page 16




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               The 1994 return shows a total tax due of $6,798.97 and                 
          total payments of $9,871.12.  Therefore, based on the 1994                  
          return, petitioner overpaid her taxes for 1994 and did not have             
          an underpayment.                                                            
               The record does not contain a copy of the 1995 return.                 
          Nevertheless, the notice states that the total tax shown on the             
          1995 return is $13,431 and that petitioner made total payments of           
          $7,161.  Therefore, the 1995 tax return reflected an underpayment           
          of tax in the amount of $6,270.  Petitioner did not make payments           
          in 1995 that equaled 90 percent of the tax shown on the 1995                
          return.  However, petitioner’s estimated tax payments in 1995 of            
          $7,161 were more than 100 percent of the tax that had been shown            
          on the 1994 tax return--$6,798.97.  Therefore, we calculate that            
          petitioner satisfied the safe harbor provisions of section                  
          6654(d)(1)(B).  Respondent does not contest that the safe harbor            
          does not apply.                                                             

                                                  Decision will be entered            
                                             under Rule 155.                          
















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