Dennis E. Runkle and Debra A. Runkle - Page 38

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          for the addition to tax under section 6654(a) for underpaying               
          estimated tax for each of the years at issue.11                             
          D.  Conclusion                                                              
               We have considered petitioners’ other arguments, and to the            
          extent they are not addressed, we find them to be irrelevant,               
          moot, or meritless.                                                         
               To reflect the foregoing and the concessions of the parties,           

                                                  Decision will be entered            
                                             under Rule 155.                          




















               11The failure to make estimated tax payments is also a badge           
          of fraud evidencing the taxpayer’s fraudulent intent.  Clayton v.           
          Commissioner, 102 T.C. 632, 647 (1994); Bradford v. Commissioner,           
          796 F.2d 303 (9th Cir. 1986), affg. T.C. Memo. 1984-601.                    

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