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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.
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