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petitioner had a required annual payment for 2003 payable in
installments under section 6654, respondent also had to introduce
evidence showing whether petitioner filed a return for the
preceding taxable year and, if he did, the amount of tax shown on
that return. Respondent did not do so. Without that evidence,
we cannot identify the number equal to 100 percent of the tax
shown on petitioner’s 2002 return, we cannot complete the
comparison required by section 6654(d)(1)(B), and we cannot
conclude that petitioner had a required annual payment for 2003
that was payable in installments under section 6654.
We recognize that section 6654 is a complex provision. It
sets forth the requirements for calculating and making
installment payments of estimated tax, see sec. 6654(c) and (d),
it contains special rules for estimated tax payments by certain
classes of taxpayers, see sec. 6654(i), (j), (l), it contains
exceptions to the general requirement that estimated tax payments
be made, see sec. 6654(e), and it imposes an addition to tax on
an individual who underpays his estimated tax that is calculated
with reference to the underpayment rate under section 6621, the
underpayment amount, and the underpayment period, see sec.
6654(a) and (b). We do not attempt in this Opinion to answer all
of the questions that may arise regarding the interrelationship
of section 7491(c) and section 6654. We hold only that the
Commissioner’s burden of production under section 7491(c) with
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