Gerry M. Griggs - Page 14

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               Addition to Tax Under Section 6654                                     
               Petitioner underpaid his estimated tax for the year, and               
          respondent has carried his burden of production to show that it             
          is appropriate to impose the addition to tax.  The section 6654             
          addition to tax applies in a mathematical fashion unless it is              
          shown that any of certain statutory exceptions apply.  See                  
          Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980); Goers v.             
          Commissioner, T.C. Memo. 1999-354.  Petitioner has not shown that           
          any exceptions apply.  Accordingly, respondent’s determination              
          that petitioner is liable for an addition to tax under section              
          6654 is sustained.                                                          
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                                  Decision will be                    
                                             entered under Rule 155.                  



















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