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(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)(B); Wheeler v. Commissioner,
supra at 210-211; Heers v. Commissioner, T.C. Memo. 2007-10. A
taxpayer has an obligation to pay estimated tax for a particular
year only if he has a “required annual payment” for that year.
Wheeler v. Commissioner, supra at 211.
Respondent introduced evidence to prove petitioner was
required to file a Federal income tax return for 2002, petitioner
did not file a 2002 return, and petitioner failed to make
estimated tax payments (with the exception of the withheld tax).
However, in order to permit this Court to make the analysis
required by section 6654(d)(1)(B)(ii) and to conclude that
respondent met his burden of producing evidence that petitioner
had a required annual payment for 2002 payable in installments
under section 6654, respondent also must introduce evidence
showing whether petitioner filed a return for the preceding
taxable year and, if so, the amount of tax shown on that return.
Respondent did not do so. Without that evidence, this Court
cannot identify the number equal to 100 percent of the tax shown
on petitioner’s 2001 return, complete the comparison required by
section 6654(d)(1)(B), and conclude petitioner had a required
annual payment for 2002 that was payable in installments under
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Last modified: November 10, 2007