- 9 -
6651(a)(1) because the record shows that petitioner was required
to file but has not filed a return for 2000 and 2001; and (2) to
make estimated tax payments under section 6654(a) because the
record shows that he did not make estimated tax payments with
respect to his tax liability for 2000 or 2001.
Petitioner offers no defense to the additions to tax
determined by respondent. We conclude that he is liable for the
additions to tax for failure to file under section 6651(a)(1) of
$13,381 for 2000 and $20,364.50 for 2001 and for failure to pay
estimated tax under section 6654(a) of $2,858.96 for 2000 and
$3,255.36 for 2001.
D. Whether Petitioner Is Liable for a Penalty Under Section
6673
Respondent alleges for the first time on brief that
petitioner is liable for a penalty under section 6673 because he
made only frivolous arguments. Petitioner contends that he is
not liable for a penalty under section 6673 because (1) his
arguments are supported by a reasoned argument for a change in
case authority, and (2) the majority of cases hold that the
Commissioner cannot determine a deficiency for a year for which
the taxpayer did not file a return.
The Court may impose a penalty of up to $25,000 if the
position or positions asserted by the taxpayer in the case are
frivolous or groundless or the proceedings were instituted
primarily for delay. Sec. 6673(a)(1)(B). A position maintained
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011