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Petitioner has presented no evidence indicating his failure
to file was due to reasonable cause or that respondent’s
determination is otherwise incorrect. Accordingly, the Court
finds petitioner is liable for additions to tax under section
6651(a)(1) for the years at issue.
3. Section 6654(a)
Respondent determined that petitioner is liable for
additions to tax under section 6654(a) for failure to make
estimated tax payments for the years at issue. A taxpayer has an
obligation to pay estimated tax for a particular year only if he
has a “required annual payment” for that year. Sec. 6654(d). A
“required annual payment” 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 or her 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), (B), and (C); Wheeler v.
Commissioner, 127 T.C. 200, 210-212 (2006); Heers v.
Commissioner, T.C. Memo. 2007-10.
Respondent introduced evidence to prove petitioner was
required to file Federal income tax returns for the years at
issue. Petitioner failed to file returns for the years at issue,
and petitioner failed to make any estimated tax payments for the
years at issue, other than the amounts withheld. Petitioner also
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