- 13 - to say” whether he made estimated tax payments. In his petition, petitioner alleges that he was not required to pay estimated taxes for any year at issue. Given that petitioner has shown no propensity to pay taxes he is required to pay, we believe it a fair inference that petitioner would not have paid estimated taxes that he did not believe he was required to pay. Accordingly, on this record, we conclude that for the years at issue petitioner made no estimated tax payments with respect to his nonemployee compensation. Petitioner does not qualify for any of the exceptions listed in section 6654(e).9 Accordingly, we sustain respondent’s assertion of section 6654 additions to tax as set forth in the 9 On brief, petitioner suggests, with little elaboration and without reference to any supporting facts in the record, that he might qualify for the exceptions under sec. 6554(e)(1), involving situations where the tax amount is small (generally $500 ($1,000 for tax years beginning after Dec. 31, 1997), after taking into account the sec. 31 credit for taxes withheld on wages), and sec. 6654(e)(2), involving situations where there is no tax liability for the preceding year. We disagree. We have held that petitioner is liable for deficiencies for each year at issue; these deficiencies, net of withholding on petitioner’s wages as evidenced in the record, exceed the relevant sec. 6654(e)(1) thresholds. Accordingly, petitioner does not qualify for the sec. 6654(e)(1) exception. Similarly, our holding with respect to the deficiencies means that at least for each year after 1994, petitioner had a tax liability for the preceding year, so as to render the sec. 6654(e)(2) exception inapplicable. With respect to the 1994 sec. 6654 addition to tax, under petitioner’s own theory respondent has no more than the burden of production. The burden remains upon petitioner to establish the applicability of any exceptions. See Higbee v. Commissioner, 116 T.C. 438, 446 (2001). Petitioner has failed to do so.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011