Joseph E. Simanonok - Page 14




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               The record demonstrates that petitioner was well aware of              
          his obligation to file an income tax return but chose not to do             
          so in pursuit of what can only be regarded as a protest against             
          the Federal income tax.  In our view, petitioner’s failure to               
          file was willful.                                                           
               In view of the foregoing, we hold that petitioner is liable            
          for the addition to tax under section 6651(a)(1).  Respondent’s             
          determination in this regard, modified as to amount, see supra              
          note 1, is sustained.                                                       
          D.  Addition to Tax for Failure To Pay Estimated Tax                        
               Petitioner contends that he is not liable for the addition             
          to tax under section 6654(a).  We disagree; petitioner’s                    
          contention is wrong, and it is frivolous in the context of this             
          case.                                                                       
               Section 6654 imposes an addition to tax for failure to pay             
          estimated tax.  As applicable herein, imposition of the addition            
          is mandatory whenever prepayments of tax, either through                    
          withholding or the making of estimated quarterly tax payments               
          during the course of the taxable year, do not equal the                     
          percentage of total liability required under the statute.  See              
          sec. 6654(a); Niedringhaus v. Commissioner, 99 T.C. 202, 222                
          (1992); Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980).              
          Thus, in the present case, we need not address any issue relating           
          to reasonable cause and lack of willful neglect; extenuating                







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