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Respondent produced a Form 4340, Certificate of Assessments,
Payments, and Other Specified Matters, for 2002 establishing that
petitioner filed for an extension of time to file a tax return
for 2002 along with a payment of $1,500. Respondent made a
return for petitioner under section 6020(b) reporting a tax
liability of $8,877. Such a return is “good and sufficient for
all legal purposes.” Sec. 6020(b)(2). The evidence is
sufficient for the Court to make the analysis required by section
6654(d)(1)(B)(i). Respondent introduced evidence in the form of
a Form 4340 for 2001 showing that there is no record that
petitioner filed a return for the preceding taxable year (i.e.
2001). Therefore, under the flush language of section
6654(d)(1)(B), clause (ii) does not apply. The Court concludes
that petitioner had a required annual payment for 2002.
The section 6654 addition to tax is mandatory unless
petitioner can place himself within one of the computational
exceptions provided by section 6654(e). Recklitis v.
Commissioner, 91 T.C. 874, 913 (1988); Grosshandler v.
Commissioner, 75 T.C. 1, 20-21 (1980). Petitioner did not pay
the required estimated tax for 2002 and failed to show that his
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Last modified: November 10, 2007