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the amount of the addition under section 6651(a)(2) for any month
to which an addition applies under both of those provisions.
Since we have not sustained the additions to tax under section
6651(a)(2) for 1995 and 1996, the additions to tax under section
6651(a)(1) for those years are not subject to the limitation in
section 6651(c)(1). See Heisey v. Commissioner, T.C. Memo. 2002-
41.
Additions to Tax Under Section 6654
Respondent determined that, for both years at issue,
petitioner is liable for the section 6654 addition to tax for
failure to pay estimated income taxes. This addition to tax is
mandatory unless petitioner shows that one of the statutorily
provided exceptions applies. See Grosshandler v. Commissioner,
75 T.C. 1, 20-21 (1980); Chambers v. Commissioner, T.C. Memo.
2000-218. As the 1995 and 1996 returns show that petitioner’s
estimated taxes for those years fell substantially short of the
income tax liabilities reported thereon, we find that respondent
has satisfied his burden of production under section 7491(c).
Petitioner has not introduced any evidence to support a finding
that respondent’s determinations with respect to the section 6654
addition are erroneous or that any of the statutory exceptions
apply. Accordingly, we sustain the determinations.
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