Patrick J. McGowan - Page 3

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               4.   Whether petitioner is liable for an addition to tax               
          under section 6654 for failure to pay estimated income tax for              
          taxable year 1997.                                                          
               5.   Whether the Court should impose a section 6673 penalty            
          on petitioner.                                                              
                                     Background                                       
               At the time of filing the petition in the instant case,                
          petitioner resided in Jacksonville, Florida.  Petitioner has a 15           
          year history of not filing Federal income tax returns and did not           
          file returns for the years in issue.  Respondent determined that            
          petitioner received $6,531 in wages from Sprint and $13,526 in              
          wages from Janus during taxable year 1997 and $47,074 in wages              
          from Merrill Lynch and $2,534 in unemployment compensation during           
          taxable year 2002.  Accordingly, respondent sent petitioner                 
          separate notices of deficiency for each year in issue, and                  
          petitioner petitioned this Court.                                           
                                     Discussion                                       
               As a general rule, the Commissioner’s determinations in the            
          notice of deficiency are presumed correct, and the burden of                
          proving an error is on the taxpayer.2  Rule 142(a); Welch v.                
          Helvering, 290 U.S. 111, 115 (1933).  Under section 7491(c), the            


               2Sec. 7491(a)(1) does not apply in the instant case to shift           
          the burden of proof to respondent because petitioner did not                
          introduce credible evidence or comply with the substantiation and           
          record keeping requirements of sec. 7491(a)(2).                             





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