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Estimated Tax Addition
Next, we address whether petitioner is liable for the
estimated tax addition under section 6654(a) for failure to pay
estimated tax in 2002. Respondent asked petitioner at trial
whether he had made any estimated tax payment in 2002, and he
answered that he had not. In addition, petitioner’s Forms 1099-R
reflected that no amounts were withheld. The record therefore
establishes that petitioner made no estimated tax payments during
2002, and no exception under section 6654(e) applies. We
therefore find that petitioner is liable for the estimated tax
addition for 2002.
Whether Petitioner May Itemize Deductions in 2002
The next issue is whether petitioner is entitled to itemize
deductions he allegedly paid during 2002. A taxpayer may
generally elect to itemize deductions or claim the standard
deduction. See sec. 63(b) and (c)(1). If married individuals
file separately and one spouse elects to itemize deductions, then
the other spouse is not entitled to the standard deduction. See
sec. 63(c)(6)(A). Married taxpayers filing separately must be
consistent in their election to itemize deductions. See Salati
v. Commissioner, T.C. Memo. 1989-192. Here, petitioner’s wife
timely filed a return for 2002 and claimed the standard
deduction. We need not address, however, whether petitioner was
entitled to itemize deductions, because he has not filed a valid
return. Petitioner is therefore ineligible to itemize. See
Brunner v. Commissioner, T.C. Memo. 2004-187 (taxpayer did not
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