Omar Urbina Pineda - Page 18

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          paying estimated tax.  See Rule 142(a); Higbee v. Commissioner,             
          116 T.C. 438, 446 (2001).  The addition to tax for failure to pay           
          estimated tax is mandatory, unless petitioner can show that he              
          qualifies for one of the exceptions.  Grosshandler v.                       
          Commissioner, 75 T.C. 1, 20-21 (1980) (citing Estate of Ruben v.            
          Commissioner, 33 T.C. 1071, 1072 (1960)).                                   
               Petitioner did not pay estimated tax for the taxable year              
          2001.  Moreover, petitioner failed to show that his failure to              
          timely pay estimated tax qualifies for one of the exceptions                
          under section 6654(e).  See Rule 142(a).  Accordingly, petitioner           
          is liable for the addition to tax under section 6654(a) for 2001.           
          C.  Installment Agreement                                                   
               Petitioner contends that respondent abused his discretion by           
          mismanaging his “collection due process”.  Respondent, on the               
          other hand, contends that there was no abuse of discretion                  
          because petitioner failed to provide the necessary information              
          for an installment agreement, such as a monthly payment amount              
          and pertinent financial information.                                        
               We review this matter for abuse of discretion.  See Orum v.            
          Commissioner, 123 T.C. 1, 12-13 (2004), affd. 412 F.3d 819 (7th             
          Cir. 2005).  An abuse of discretion occurs when respondent takes            
          action that is arbitrary or capricious, lacks sound basis in law,           
          or is not justifiable in light of the facts and circumstances.              
          Mailman v. Commissioner, 91 T.C. 1079, 1084 (1988).                         






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