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returns. See Cabirac v. Commissioner, 120 T.C. 163, 168-170
(2003); Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd. 793
F.2d 139 (6th Cir. 1986). Respondent has met the burden of
production for the addition to tax for failure to file a return
pursuant to section 6651(a)(1) for each year in issue.
Petitioner’s argument that he had reasonable cause for
failing to file returns because of his sincere belief in various
tax-protester arguments is without merit. Reliance on such
arguments does not constitute reasonable cause for failing to
file a return. See Arnett v. Commissioner, T.C. Memo. 2006-134,
affd. without published opinion 99 AFTR 2d 2007-3418 (10th Cir.
2007); Coulton v. Commissioner, T.C. Memo. 2005-199. Petitioner
is liable for the additions to tax for failure to file returns
for 2002 and 2003.
Section 6654 provides for an addition to tax for failure to
make estimated tax payments. To meet the burden of production
for this addition to tax, respondent must show that petitioner
had a “required annual payment” as set forth in section 6654(d).
Wheeler v. Commissioner, 127 T.C. 200, 211 (2006). The required
annual payment equals the lesser of (1) 90 percent of the tax
shown on the return for the taxable year (or 90 percent of the
tax for such year if no return is filed), or (2) 100 percent of
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