- 21 -
We have sustained respondent's determinations that
petitioner had gross income of $46,306 in 2000. Petitioner
admitted on the 2000 Form 1040 that no estimated taxes were paid
nor was any tax withheld with respect to 2000. The information
returns of NEBF, EWTF, and the Kentucky Lottery Corporation
likewise corroborate that no tax was withheld with respect to
petitioner's pension disbursements and lottery winnings. We
accordingly conclude that respondent has met his burden of
production with respect to the section 6654 addition. As
petitioner's only argument is that "there is no longer
legislation which authorizes" the section 6654 addition to tax,
we sustain respondent's determination.
VI. Conclusion
We have considered all remaining arguments made by the
parties for contrary holdings and, to the extent not addressed,
find them to be irrelevant, moot, or meritless.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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