Roger Steven Lewis - Page 10

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          significantly different after the education from what they were             
          before, the expenditures are not deductible if the education                
          qualifies the taxpayer for a new trade or business.  The record             
          does not support a holding that petitioner is entitled to a                 
          deduction for educational expenses for 1997.  The Court holds for           
          respondent on this issue.                                                   
               Section 6651(a)(1) provides an addition to tax for the                 
          failure to file a return.  Section 6651(a)(2) provides an                   
          addition to tax for the failure to pay the tax shown or required            
          to be shown on a return.  Section 6654(a) provides an addition to           
          tax for the failure to pay estimated taxes.                                 
               Petitioner did not file an income tax return for 1997.  He             
          made no payments of his estimated tax for 1997 and offered no               
          evidence to show that any tax was withheld on any income earned             
          by petitioner during 1997.  At trial, petitioner admitted that,             
          to the extent that he would be liable for the deficiency in tax,            
          the additions to tax would be applicable.  Petitioner presented             
          no evidence that would absolve him of these additions to tax.               
          Under the Court's holdings on the issues, petitioner will owe a             
          deficiency in tax and the aforesaid additions to tax will apply.            
          Respondent, therefore, is sustained on this issue.                          

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