Norman P. Schiff - Page 10




                                        - 9 -                                         
          Section 6654 makes no such distinction.  Petitioner is liable for           
          the addition to tax for failure to make estimated tax payments              
          for 2003.                                                                   

                                             Decisions will be entered                
                                        under Rule 155.                               





































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Last modified: November 10, 2007