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for the period of the underpayment. Unless the taxpayer
demonstrates that one of the statutory exceptions applies,
imposition of the section 6654(a) addition to tax is mandatory
where prepayments of tax, either through withholding or by making
estimated quarterly tax payments during the course of the taxable
year, do not equal the percentage of total liability required
under the statute. See sec. 6654(a); Niedringhaus v.
Commissioner, 99 T.C. 202, 222 (1992).
The amount of the addition to tax under section 6654(a)
stated in the notice of deficiency is based on the return
prepared for petitioner by respondent prior to the filing of the
notice of deficiency. Nothing in the record indicates petitioner
made the required amount of estimated tax payment for taxable
year 1999, and petitioner does not argue, and the record does not
indicate, that any of the statutory exceptions apply.
Accordingly, we conclude petitioner is liable for the addition to
tax.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the parties’ concessions and our resolution of
the disputed matters,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011