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or reckless indifference.” United States v. Boyle, 469 U.S. 241,
245 (1985).
Petitioner’s 1996 Federal income tax return was due on April
15, 1997. Petitioner did not file his 1996 Federal income tax
return and offered no explanation for his failure to file his
return. Petitioner failed to show that he exercised ordinary
care and prudence in this case. Accordingly, petitioner is
liable for the addition to tax under section 6651(a)(1) as
determined in the notice of deficiency.
Respondent also determined that petitioner is liable for an
addition to tax pursuant to section 6654 for failure to pay
estimated tax. If the payments of tax through withholding or the
payment of estimated quarterly tax payments during the course of
the year are not equal to the statutorily required amount then
imposition of this addition is automatic, unless one of the
statutory exceptions applies to the taxpayer. Sec. 6654(e);
Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980). We have
jurisdiction to review this determination because the taxpayer
did not file a return for 1996. Sec. 6665(b)(2); Meyer v.
Commissioner, 97 T.C. 555, 562 (1991). Petitioner offered no
evidence and made no argument on this issue. We conclude that
petitioner is liable for the addition to tax for failure to pay
estimated tax under section 6654 for 1996. Respondent is
sustained on this issue.
We now turn to respondent’s motion for damages under section
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