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tax unless one of the statutory exceptions applies. Sec.
6654(a), (b), (e). Each required annual installment of estimated
tax is equal to 25 percent of the “required annual payment”,
which is equal to the lesser of (1) 90 percent of the tax shown
on the individual’s return for that year (or, if no return is
filed, 90 percent of his tax for such year), or (2) if the
individual filed a return for the immediately preceding taxable
year, 100 percent of the tax shown on that return. Sec.
6654(d)(1)(A) and (B). Respondent determined that petitioner is
liable for an addition to tax under section 6654(a) because he
made no estimated tax payments for 2001.
Respondent bears the burden of production with respect to
petitioner’s liability for the addition to tax under section
6654(a). See sec. 7491(c); Higbee v. Commissioner, supra at 446-
447. “In order to satisfy his burden of production * * *
regarding petitioner’s liability for the section 6654 addition to
tax, respondent, at a minimum, must produce evidence necessary to
enable the Court to conclude that petitioner had a required
annual payment under section 6654(d)(1)(B).” Wheeler v.
Commissioner, 127 T.C. 200, 211 (2006).
Respondent introduced into evidence Form 3050, which shows
that petitioner did not file tax returns for 2000 or 2001.
Thus, respondent has established that, because petitioner did not
file a 2000 Federal income tax return, petitioner was required by
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