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Respondent introduced evidence to prove petitioner was
required to file a Federal income tax return for 2000, did not
file a Federal income tax return for 2000, and failed to make any
estimated tax payments for 2000. However, in order to permit
this Court to make the analysis required by section
6654(d)(1)(B)(ii) and to conclude respondent met his burden of
producing evidence that petitioner had a required annual payment
for 2000 payable in installments under section 6654, respondent
also must introduce evidence showing whether petitioner filed a
return for the preceding taxable year, and, if so, the amount of
tax shown on that return. See Wheeler v. Commissioner, supra at
212. The parties stipulated petitioner’s 1999 Federal income tax
return, which reported a tax liability of $11,155. See Mendes v.
Commissioner, 121 T.C. 308, 324 (2003). Even though petitioner’s
return was untimely filed on September 15, 2004, and was filed
during respondent’s examination of his 1999 tax year, it was
filed before the notice of deficiency was issued. Therefore, the
Court finds that $11,155 is the amount to compute the required
annual payment under section 6654(d)(1)(B)(ii). See Mendes v.
Commissioner, supra at 324-325.
The Court concludes respondent met his burden of production.
Petitioner did not dispute that he failed to make estimated tax
payments for 2000 or assert that he fell within any statutory
exception under section 6654. See sec. 6654(e). Consequently,
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