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suggest that these arguments have some colorable merit.” Crain
v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).
Accordingly, we conclude that petitioner is liable for the
deficiency determined by respondent.
III. Additions to Tax and Penalty
A. Section 6651(a)(1)
Respondent determined that petitioner is liable for an
addition to tax pursuant to section 6651(a)(1). Section
6651(a)(1) imposes an addition to tax for failure to file a
return on the date prescribed (determined with regard to any
extension of time for filing), unless it is shown that such
failure is due to reasonable cause and not due to willful
neglect. See Higbee v. Commissioner, 116 T.C. 438, 446-447
(2001). Petitioner conceded that he did not file a return for
1998, and there is no showing that his failure to file was due to
reasonable cause and not due to willful neglect. Accordingly, we
hold that petitioner is liable for the addition to tax under
section 6651(a)(1).
B. Section 6654(a)
Section 6654 imposes an addition to tax for failure to pay
estimated income tax. The section 6654 addition to tax is
mandatory unless the taxpayer comes within one of the limited
statutory exceptions. Spurlock v. Commissioner, T.C. Memo. 2003-
248.
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