- 13 -
petitioner did not show that he deposited funds in addition to
the taxes withheld from him in those years, that respondent’s
determinations with respect to the section 6654 addition were
erroneous, or that any exception applies in the years in issue.
We conclude that petitioner is liable for the addition to
tax for failure to pay estimated tax under section 6654 for the
years in issue.
Decision will be
entered under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: May 25, 2011