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filed a return for the preceding taxable year, i.e., 1995, and if
he did, the amount of tax shown on that return. Without that
evidence, the Court cannot identify the amount equal to 100
percent of the tax shown on petitioner’s 1995 return.
The Court cannot conclude that petitioner had a required
annual payment for 1996 because respondent failed to produce
sufficient evidence, as required by section 7491(c), to allow the
Court to complete the comparison required by section
6654(d)(1)(B). See Wheeler v. Commissioner, supra. Accordingly,
petitioner is not liable for an addition to tax under section
6654 for 1996.
Respondent met his burden of production under section
7491(c) for 1997, 1998, and 1999. The evidence produced was
sufficient for the Court to make the required comparison under
section 6654(d)(1)(B) and to make a determination that petitioner
had a required annual payment for each of those years.
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 estimated taxes for 1997, 1998, and 1999. Moreover,
petitioner failed to show that his failure to timely pay
estimated taxes qualifies for one of the exceptions under section
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Last modified: May 25, 2011