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B. Section 6654(a)
Section 6654(a) imposes an addition to tax “in the case of
any underpayment of estimated tax by an individual”.
Petitioner had zero withholding for 2000 and 2001.
Petitioner’s Forms 1040 for 1999, 2000, and 2001 were not signed
or filed prior to his receipt of the notices of deficiency for
1999, 2000, and 2001. Additionally, the Forms 1040 for 1999,
2000, and 2001 listed zeros for, among other things, the amount
of income, of adjusted gross income, of taxable income, of tax,
of total tax, of payments, overpaid, petitioner wanted refunded,
and amount he owed. Accordingly, the Forms 1040 for 1999, 2000,
and 2001 are not considered valid returns for purposes of section
6654. Mendes v. Commissioner, 121 T.C. 308, 322-329 (2003);
Cabirac v. Commissioner, 120 T.C. 163, 168-170 (2003); Beard v.
Commissioner, 82 T.C. 766, 777 (1984), affd. per curiam 793 F.2d
139 (6th Cir. 1986). Accordingly, respondent met his burden of
production.
Petitioner offered no credible evidence related to this
issue and failed to address it on brief. See Petzoldt v.
Commissioner, 92 T.C. 661, 683 (1989) (failure to address an
adjustment in the notice of deficiency on brief constitutes
abandonment of that issue); Money v. Commissioner, 89 T.C. 46, 48
(1987) (uncontested items deemed conceded). Accordingly, we
sustain respondent’s determinations that petitioner is liable for
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