-14-
Brooks v. Commissioner, T.C. Memo. 2007-80. The present case is
partially distinguishable because it is undisputed that
petitioner filed a return for 1998, he had some tax liability in
1998, he made no estimated tax payments for 1999, and he had no
tax withheld for 1999. Therefore, petitioner had an obligation
to make some amount of estimated tax payment for 1999, but he
failed to do so. However, respondent produced no evidence of how
much tax was shown on petitioner’s return for 1998. Without this
evidence we cannot ascertain whether the required annual payment
for 1999 is determined by the amount of petitioner’s tax
liability for 1999, as respondent determined, or the amount shown
on his 1998 return, which could yield a much lower addition to
tax. Therefore, respondent has not met his burden of producing
evidence that petitioner is liable for an addition to tax under
section 6654(a) for taxable year 1999. See Wheeler v.
Commissioner, supra; Higbee v. Commissioner, supra.
Conclusion
In sum, we conclude that petitioner is not entitled to any
Schedule A itemized deductions or Schedule C business expense
deductions above those that respondent has conceded. In
addition, petitioner’s proposal to audit the Organization to
offset his income tax deficiency is not permitted by the Code.
Finally, petitioner is liable for additions to tax under section
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