Kenneth W. Guthrie - Page 11

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          petitioner is liable for the additions to tax pursuant to section           
          6651(a)(1) for 2000 and 2001.                                               
               B.   Section 6654(a)                                                   
               Section 6654(a) imposes an addition to tax “in the case of             
          any underpayment of estimated tax by an individual.”  The amount            
          of the underpayment is the excess of the “required installment”             
          over the amount (if any) of the installment paid on or before the           
          due date of the installment.  Sec. 6654(b)(1).  The amount of the           
          required installment is 25 percent of the required annual                   
          payment.  Sec. 6654(d)(1)(A).  Since petitioner filed no return             
          for 2000, the “required annual payment” for 2001 is 90 percent of           
          the tax for 2001.  Sec. 6654(d)(1)(B).                                      
               Petitioner and his wife had total withholding in the amount            
          of $994 and made no estimated tax payments for 2001.  Respondent            
          conceded that petitioner’s corrected income for 2001 is $46,155.            
          After allowing the standard deduction ($4,550) and exemptions               
          ($2,900) contained in the notice of deficiency, petitioner’s                
          total “corrected taxable income” for 2001 equals $38,705.                   
          According to the 2001 tax table, available on the Internal                  
          Revenue Service’s Web site, the tax due for an individual with              
          $38,705 of taxable income and married filing separately status is           
          $7,824.  See Fed. R. Evid. 201 (regarding judicial notice).                 
          Petitioner’s total withholding, even before reducing it by one-             
          half pursuant to section 1.31-1(a), Income Tax Regs., and                   






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