-7- prepared by the Commissioner under section 6020(b) is treated as a return filed by the taxpayer for returns due after July 30, 1996, for purposes of section 6651(a)(2). Sec. 6651(g); Smith v. Commissioner, T.C. Memo. 2000-290. We conclude that petitioner is liable for the addition to tax under section 6651(a)(2). See sec. 6654(a); Smith v. Commissioner, supra (citing United States v. Boyle, supra at 245); cf. Heisey v. Commissioner, T.C. Memo. 2002-41 (no liability in absence of substitute of return), affd. ___ Fed. Appx. ___ (9th Cir., Mar. 20, 2003). c. Section 6654(a) Section 6654 imposes an addition to tax on an underpayment of estimated tax. This addition to tax is mandatory unless the taxpayer establishes that one of the exceptions listed in section 6654(e) applies. Recklitis v. Commissioner, 91 T.C. 874, 913 (1988). The Form 4340 and the testimony of the revenue agent establish that petitioner failed to pay the required amounts of estimated tax for 1995 and 1996. We conclude that respondent has met his burden of production as to this issue. Given that the record does not establish that any of the referenced exceptions apply, we conclude that petitioner has failed to meet his burden of proof and sustain respondent’s determination as to this issue. Motley v. Commissioner, T.C. Memo. 2001-257.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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