Gloria J. Spurlock - Page 30

                                       - 30 -                                         
          has presented evidence that petitioner’s tax liability exceeded             
          the amounts the various payors withheld.  Petitioner failed to              
          pay any estimated tax with respect to the nonemployee                       
          compensation Ursuline reported or with respect to the IRA                   
          distributions Bank One and Pioneer reported.  Petitioner did not            
          file any estimated income tax returns for those years.                      
          Petitioner has neither argued nor has she presented any evidence            
          to substantiate that she falls within any of the exceptions to              
          section 6654 discussed in Grosshandler v. Commissioner, 75 T.C.             
          1, 20-21 (1980).  See sec. 6654(e); sec. 301.6654-2, Proced. &              
          Admin. Regs.  We sustain the additions to tax under section                 
          6654(a) as determined.                                                      
               Respondent requests that we impose a penalty under section             
          6673(a)(1) upon petitioner.  Section 6673 provides that the Court           
          may impose a penalty of up to $25,000 whenever it appears that--            
          (A) proceedings have been instituted or maintained by the                   
          taxpayer primarily for delay, or (B) the taxpayer’s position is             
          frivolous or groundless.  Considering the particular facts and              
          arguments in this case, we find that petitioner had no good faith           
          ground for her argument that she did not receive the income                 
          respondent determined.  That income is clearly established by the           
          evidence, and petitioner did not attempt to offer any                       

          W-2 that the Orchestra prepared show Federal income tax withheld            
          of $30.17 for 1995 and $79.85 for 1996.                                     

Page:  Previous  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  Next

Last modified: May 25, 2011