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income tax deficiency for 20025 is $8,044 (“required annual
payment”), petitioner’s withholding from wages was $819, and he
made no payments of estimated tax. Clearly he has not made the
required annual payment of the statute. There are other
exceptions to the obligation to make estimated tax payments set
forth in section 6654, but we do not find that petitioner comes
within those exceptions. Accordingly, we hold that petitioner is
liable for the section 6654(a) addition to tax for failure to
make estimated tax payments.
Finally, we consider respondent’s oral motion that sanctions
be awarded under section 6673 due to petitioner’s advancing
frivolous and groundless arguments and/or maintaining this
proceeding for delay. On at least two occasions prior to trial,
respondent advised petitioner that section 6673 sanctions would
be sought in this case. On brief, petitioner contended that his
position is not frivolous. He states: “Mere questions about
what laws, information, and procedures the respondent
relied upon to conclude a deficiency exists [do] not constitute a
frivolous position or argument.”
Petitioner here has made a concentrated effort to avoid the
payment of his Federal tax obligation. He did not file a 2002
5 Other measures of the required annual payment are
inapplicable because respondent produced evidence that petitioner
failed to file a return for his 2001 and 2002 tax years. See
sec. 6654(d)(1)(B)(i) and (ii); Nicholls v. Commissioner, T.C.
Memo. 2006-218.
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