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failure to file nor produced evidence to establish any reasonable
cause for their failure to file the returns. We sustain
respondent’s determination of the addition to tax under section
6651(a)(1).
2. Additions to Tax Under Section 6654
Respondent determined that petitioner underpaid his
estimated income tax and is liable for an addition to tax under
section 6654 for 1999, 2002, and 2003. Where payments of tax,
either through withholding or by making estimated tax payments,
do not equal the percentage of the total liability required under
the statute, imposition of an addition to tax under section 6654
is automatic, absent a showing that the taxpayer has met one of
the exceptions contained therein. See Recklitis v. Commissioner,
91 T.C. 874, 913 (1988). Because petitioner has not shown that
any of the exceptions apply, we sustain respondent’s
determination on this issue.
3. Additions to Tax and Penalty Under Sections 6651(f) and
6663
Section 6651(f) imposes an addition to tax of up to 75
percent of the amount required to be shown on the tax return when
the failure to file a Federal income tax return is due to fraud.
Section 6663 imposes a 75-percent penalty on the portion of any
underpayment due to fraud. Because these sections are construed
similarly as to a determination of a fraudulent intent, we
consolidate our discussion of respondent’s fraud determinations.
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