Royce A. Ellis - Page 19




                                       - 19 -                                         
               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,             







Page:  Previous  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next 

Last modified: November 10, 2007