- 12 -
1997 and 1998. Petitioner has not shown that he falls within any
of the exceptions to the section 6654(a) addition to tax. See
sec. 6654(e); Grosshandler v. Commissioner, 75 T.C. 1, 20-21
(1980). We sustain the additions to tax under section 6654(a) as
determined by respondent.
Section 6651(a)(2) provides for an addition to tax in the
case of a failure to pay an amount of tax shown on a return.12
Section 6651(a)(2) applies only in the case of an amount of tax
shown on a return. Kinslow v. Commissioner, T.C. Memo. 2002-313;
Burr v. Commissioner, T.C. Memo. 2002-69, affd. 56 Fed. Appx. 150
(4th Cir. 2003); Heisey v. Commissioner, T.C. Memo. 2002-41; Watt
v. Commissioner, T.C. Memo. 1986-22. Petitioner did not file
valid returns for 1997 and 1998; however, respondent prepared
SFRs which he claims should be considered in conjunction with a
subsequently prepared notice of proposed adjustments. Respondent
argues that when these two documents are considered together,
12The addition to tax is equal to 0.5 percent of the amount
shown as tax on the return if the failure to pay is not for more
than 1 month, with an additional 0.5 percent for each additional
month or fraction thereof during which such failure to pay
continues, not exceeding 25 percent in the aggregate. Sec.
6651(a)(2). The addition to tax under sec. 6651(a)(1) is reduced
by the amount of the addition under sec. 6651(a)(2) for any month
(or fraction thereof) to which an addition to tax under sec.
6651(a)(1) and (2) applies. Sec. 6651(c)(1).
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