- 5 - addition to tax under section 6654 for failure to pay estimated taxes for 1999. Section 6654(c) imposes a requirement that estimated taxes be paid in installments. If a taxpayer fails to pay a sufficient amount of estimated taxes, section 6654(a) provides for a mandatory addition to tax in the absence of exceptions not applicable here. Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980). Petitioner did not file a tax return for 1999, and there is no evidence that any tax was withheld from the income he received in 1999. Accordingly, we find that petitioner is liable for the addition to tax under section 6654 for 1999. Reviewed and adopted as the report of the Small Tax Case Division. Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011