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section 6654 of $3,546.47.2 See sec. 7491(c). The Forms 1099-
MISC show that petitioner received $920 of taxable income in
1998. The Forms 1099-R show that petitioner received taxable
distributions of $214,756.96. One Form 1099-R shows that he
received an early distribution of $184,802 from an IRA account
for which no exceptions to the 10-percent penalty imposed by
section 72(t)(1) apply. Petitioner’s Form 1040 for 1998 and the
Forms 1099 show that he only paid $5,629 (withheld) in tax for
1998; thus, he paid no estimated tax. Petitioner did not provide
respondent with any evidence showing that respondent’s
determination of his tax liability is incorrect, or give any
reason for not doing so; thus, there is no genuine issue for
trial within the meaning of Rule 121(d). We conclude that
respondent is entitled to summary judgment and that petitioner is
liable for a total deficiency of $89,388 ($70,778 + $130 +
$18,480) and an addition to tax of $3,546.47 under section 6654.
B. Respondent’s Motion for Imposition of a Penalty Under
Section 6673
The Court may require the taxpayer to pay a penalty to the
United States of not more than $25,000 if the taxpayer instituted
or maintained proceedings primarily for delay, if the taxpayer's
the additional tax under sec. 72(t)(1) is $18,480, not $21,476.
2 This amount is less than the amount respondent determined
because the sec. 72(t)(1) penalty is less than respondent
determined, thereby reducing the total tax due on which the sec.
6654 addition to tax is calculated.
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