Richard J. Meyer III - Page 11




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          for additions to tax pursuant to section 6651(a)(1) and (2).                
               Section 6654 imposes an addition to tax for failure to pay             
          estimated income tax.  Section 6654(e), however, provides that              
          the addition to tax pursuant to section 6654(a) shall not be                
          imposed when:  (1) By reason of casualty, disaster, or other                
          unusual circumstances the imposition of such addition to tax                
          would be against equity and good conscience, or (2) when the                
          taxpayer became disabled in the taxable year for which estimated            
          payments were required to be made (or in the taxable year                   
          preceding such year) and such underpayment was due to reasonable            
          cause and not willful neglect.  Sec. 6654(e)(3)(A) and (B).                 
               On the basis of the particular facts and circumstances                 
          present in this case, namely petitioner’s severe health problems            
          and mental condition which incapacitated him during the years in            
          issue, we conclude that an exception provided in section 6654(e)            
          is applicable to Mr. Meyer for the years in issue.  See Shaffer             
          v. Commissioner, supra.  Accordingly, we conclude that Mr. Meyer            
          is not liable for the addition to tax pursuant to section 6654.             
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          











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