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III. Additions to Tax
A. Section 6654
Respondent determined that petitioner was liable for an
addition to tax for his failure to pay estimated Federal income
tax under section 6654(a). This addition to tax is mandatory in
the absence of a statutory exception. See Grosshandler v.
Commissioner, 75 T.C. 1, 20-21 (1980). It is undisputed that no
statutory exception applies in this case. Accordingly, we
sustain respondent's determination.
B. Section 6651(a)(1)
Respondent determined that petitioner is liable for an
addition to tax pursuant to section 6651(a)(1). Section
6651(a)(1) imposes an addition to tax for failure to file a
return on the date prescribed (determined with regard to any
extension of time for filing), unless such failure is due to
reasonable cause and not due to willful neglect.
Petitioner challenges respondent’s determination because he
filed a Form 1040 for 2002. That tax return, however, contained
zeros for every line. It has been held that a return that
contains only zeros is not a valid return for the purpose of
section 6651(a)(1). United States v. Rickman, 638 F.2d 182, 184
(10th Cir. 1980); Cabirac v. Commissioner, 120 T.C. 163, 169
(2003).
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