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(2) to an addition described in section 6654
or 6655, if no return is filed for the taxable
year.
In sum, section 6665(b) provides in pertinent part: (1) An
addition to tax under section 6651 will be treated as a tax for
purposes of the deficiency procedures only to the extent that the
addition to tax is attributable to a deficiency as defined in
section 6211, and (2) an addition to tax under section 6654 will
be treated as a tax for purposes of the deficiency procedures
only if no return is filed for the year in question.
The record in this case shows that, consistent with a
criminal plea agreement, petitioner filed delinquent Federal
income tax returns for 1991, 1992, 1993, and 1994. Respondent
accepted those returns as filed and immediately assessed the
taxes reported therein. See sec. 6201(a)(1); Meyer v.
Commissioner, 97 T.C. 555, 559 (1991). The amounts shown as
taxes by petitioner on his returns do not constitute deficiencies
within the meaning of section 6211(a).
Respondent also determined that petitioner is liable for
additions to tax for fraudulently failing to timely file his tax
returns and failing to pay estimated taxes for the years in
question. Applying the plain language of sections 6211 and
6665(b) to the facts presented, we hold that the additions to tax
under section 6651(f) determined in the notice of deficiency are
not attributable to “deficiencies” within the meaning of section
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