Fortunato J. Mendes - Page 40

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               Petitioner made no estimated tax payments for 1988.  There             
          is no record that petitioner filed a return for 1987.  Petitioner           
          has not shown that he falls within any of the exceptions to the             
          6654(a) addition to tax.  See sec. 6654(e); Grosshandler v.                 
          Commissioner, 75 T.C. 1, 20-21 (1980).  For these aforementioned            
          reasons, respondent’s additions to tax under section 6654(a)                
          should be sustained.                                                        

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