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The Court also concludes that petitioner does not fit
within any of the exceptions listed in section 6654(e).8 As a
consequence, the Court sustains respondent’s determination of the
addition to tax pursuant to section 6654(a).
The Court has considered all of petitioner’s contentions,
arguments, requests, and statements. To the extent not discussed
herein, we conclude that they are meritless, moot, or irrelevant.
To reflect the foregoing,
Decision will be entered
for respondent.
8Sec. 6654(e) provides two exceptions to the sec. 6654(a)
addition to tax. First, the addition is not applicable if the
tax shown on the taxpayer’s return for the year in question (or,
if no return is filed, the taxpayer’s tax for that year), reduced
for these purposes by any allowable credit for wage withholding,
is less than $1,000. Sec. 6654(e)(1). Second, the addition is
not applicable if the taxpayer’s tax for the full 12-month
preceding taxable year was zero and the taxpayer was a citizen or
resident of the United States. Sec. 6654(e)(2). In light of our
earlier conclusions regarding the taxability of the pension
distribution and Social Security benefits, petitioner is liable
for a deficiency for 2002 that net of withholding exceeds $1,000.
And, because petitioner failed to file a 2001 Federal income tax
return, it has not been shown that he had no tax liability in
2001.
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