§6654 — Failure by individual to pay estimated income tax

Respondent objects, urging us to overrule our decision in Robinette v.

Unlike the section 6651 addition to tax, the section 6654 addition to tax “has no provision relating to reasonable cause and lack of willful neglect.

That one exception is the section 6654 addition to tax for 2003 as applied to Mr. Barrington; the Commissioner conceded that issue in the same stipulation of settled issues. The one issue pertaining to additions to tax that the parties reserved for decision is whether the Commissioner complied with the supervisory approval requirement of section 6751(b). But the supervisory approval requirement does not apply to any addition to tax under section 6651 or 6654.

Section 6654 imposes an addition to tax on a taxpayerwho does not make estimated tax payments as required to satisfy the portion ofhis tax liability not covered by withholding. The addition to tax for failure to file or failure to pay tax timely does not apply ifthe taxpayer shows that his failure "is due to reasonable cause and not due to willful neglect".

Unlike section 6651(a)(1) and (2), section 6654 contains no provision relating to reasonable cause and lack ofwillful neglect.

We conclude that the addition to tax under section 6654 does not apply for 2012.

- 9 - Unlike the other two additions to tax, the addition under section 6654 is not excused by reasonable cause and lack ofwillful neglect, and extenuating circumstances are, for the most part, irrelevant.

- 45 - [*45] There are two relevant exceptions to the applicability ofthe section 6654 addition to tax. First, the addition to tax is inapplicable ifthe tax shown on the individual's return for the year in question (or, ifno return is filed, the individual's tax for that year), reduced by any allowable credit for wage withholding, is less than $1,000.

Under section - 44 - [*44] 6654(e)(1), the section 6654(a) addition to tax does not apply ifthe tax shown on the return for the taxable year (or, ifno return is filed, the tax)--as reduced by the credit allowable under section 31 (i.e., a wage withholding credit)--is less than $1,000.

Phillips did not file a 2006 return and thus section 6654(d)(1)(B)(ii) does not apply.

Respondent concedes that the section 6654 addition to tax does not apply for 1992.

6654(d)(1)(B). Option (2) does not apply where a taxpayer has not filed a return for the preceding taxable year.

The evidence is sufficient for the Court to make the analysis required by section 6654(d)(1)(B)(i) . Respondent introduced evidence in the form of a Form 4340 for 2001 showing that there is no record that petitioner filed a return for the preceding taxable year (i .e . 2001) . Therefore, under the flush language of section 6654(d)(1)(B), clause (ii) does not apply .

Unlike section 6651(a), there is no broadly applicable reasonable cause exception to the section 6654 addition to tax; 8 generally, it is mandatory, and extenuating circumstances are irrelevant.

As such, respondent has satisfied his initial burden of production to show that the section 6654(a) addition to tax is appropriate. The burden of proof, including the burden to establish the applicability of any exceptions, remains on petitioner. See Higbee v. Commissioner, supra at 446; Spurlock v. Commissioner, T.C. Memo. 2003-248. Petitioner has not shown that any of the statutory exceptions are applicable. The section 6654(e)(1) exception does not apply because petitioner’s tax for 1997 is g

6654(a).] Unlike section 6651, the liability for the addition to tax under section 6654 does not depend on a lack of reasonable cause or the presence of willful neglect.

We thus need not decide whether petitioners' 2011 return can be taken into account for purposes ofsection 6654(d)(1)(B)(ii).

We thus need not decide whether petitioners' 2011 return can be taken into account for purposes ofsection 6654(d)(1)(B)(ii).

Additions to Tax The Commissioner determined additions to tax for failure to file and failure to pay pursuant to section 6651 and for the underpayment of estimated taxes pursuant to section 6654 for 2015.

For the same reasons, we hold that this Court has jurisdiction to consider the imposition of additions to tax for failure to file under section 6651(a)(1), fraudulent failure to file under section 6651(f), failure to pay under section 6651(a)(2), and failure to make estimated tax payments under section 6654(a).

We hold that the Westons have not carried their burden of proof to establish reasonable cause with respect to either the failure-to-timely- file or the failure-to-timely-pay addition to tax.

Section 6654 provides for an addition to tax in the event a taxpayer underpays a required installment of individual estimated tax.

46 [*46] Conclusion For the tax years 2011 through 2014, we hold that Mr.

Respondent also imposed an addition to tax for late payment pursuant to section 6651(a)(2), an addition to tax for failure to pay estimated tax pursuant to section 6654, and interest charges.

Even if we were to find this argument persuasive, section 6654 provides no general exception for reasonable cause or lack of willful neglect.

In addition, we hold that Dr.

We hold that this ASFR Certification satisfies the requirements of section 6020(b) and that respondent has met his burden of production in this respect.

8, 2020, respondent determined a deficiency in petitioner’s 2017 federal income tax and imposed an addition to tax for failure to file pursuant to section 6651(a)(1), an addition to tax for failure to pay pursuant to section 6651(a)(2), and an addition to tax for failure to pay proper estimated tax pursuant to section 6654.

§ 6654(e)(3), section 6654 provides no exception for reasonable cause or lack of willful neglect.

We hold them liable.

Kukreja, we hold that she did not exercise ordinary business care and prudence in providing for payment ofher tax liabilities, and we do not find persuasive the reasons she - 76 - [*76] advances in support ofreasonable cause (the same as under section 6651(a)(1), above).

Following our methodology ofHigbee and Wheeler we hold that ifthe taxpayerhas challenged the Commissioner's penalty determinations, the Commissioner must come forward with evidence ofpenalty approval as part ofhis initial burden ofproduction under section 7491(c).

Section 6654 provides that an amount "shall be added to the tax" when there is failure by an individual to pay "estimated tax".

6654(e)(3), section 6654 provides no exception for reasonable cause or lack ofwillful neglect.

In this same notice ofdeficiency, respondent also determined additions to tax pursuant to SERVED Jun 21 2018 - 2 - [*2] section 6651(a)(1) of$3,192 and $6,881, and additions to tax pursuant to section 6654 of$173 and $153, for the 2009 and 2010 taxable years, respectively.¹ This case is before the Court on petitioners' motion for entry ofdecision and respondent's motion for leave to file an amendment to answer, pursuant to which respondent has lodged with the Court an amendment to answer.

Decedent did not qualify for any exceptions pursuant to section 6654(e).

6654(e)(3)(B), section 6654 provides no exception for reasonable cause, Mendes v.

Accordingly, we hold that petitioner is liable for the addition to tax under section 6651(a)(2).

Accordingly, we hold that Evans is liable for the section- 6651(a)(2) addition to tax for 2009.

We hold it is $62, the amount determined in the notice ofdeficiency; (4) the amount ofpetitioner's capital gain income.

Accordingly, we hold that Palmer is liable for the section-6651(a)(2) addition to tax for the 2009 tax year,9 subject to post-opinion computations under Tax Court Rule ofPractice and Procedure 155 confirming that the correct amount oftax for 2009 is a positive number (after application ofsection 6651(b)(2)).

Accordingly, we hold that petitioners are liable for the section 6654(a) additions to tax for 2007.

6654(e)(3)(B), section 6654 provides no exception for reasonable cause, Mendes v.

Accordingly, we hold that petitioners are liable for the section 6654(a) additions to tax for 2007.

Petitioner did not assert or produce any evidence showing that an exception to section 6654 applies, and respondent has proven that no exculpatory factor excuses petitioner's failure to pay estimated tax.

6654(e)(3)(B), section 6654 provides no exception for reasonable cause or lack ofwillful neglect.

Accordingly, we hold that petitioner is liable for the section 6654(a) addition to tax for failure to make estimated tax payments.

6654 2007 $22,312 $5,020 $5,578 $1,015 2008 23,870 5,371 to be determined 767 2009 16,798 3,780 to be determined 402 The issues for decision are: (1) whether petitioner received but failed to report nonemployee compensation (we hold that he did); (2) whether petitioner is entitled to deduct alleged expenses reported on Schedules C, Profit or Loss From Business (we hold that he is not); (3) whetherpetitioner is liable for additions to tax pursuantto section 6651(a)(1) for failing to timely file F

Petitioner for the years at issue made estimated income tax payments or had tax withheld in the following amounts: Year Amount 2002 $1,336 2003 1,107 2004 1,138 2005 1,293 2006 608 2007 -0- 2008 -0- 2009 -0- 2010 -0- Respondent concedes that petitioner is not liable for an addition to tax pursuant to section 6654 for tax year 2002.

Accordingly, we hold that petitioner is liable for the addition to tax under section 6651(a)(2).

6654(e)(3)(B), section 6654 provides no exception for reasonable cause or lack ofwillful neglect.

We hold that he is; and (2) whether for the years at issue petitioner is liable for additions to tax under section 6651(a)(1) for failure to file timely, under section 6651(a)(2) for failure to pay tax timely, and under section 6654 for failure to make estimated tax paynients.

6654(e)(3)(B), section 6654 provides no exception for reasonable cause or lack ofwillful neglect.

- 6 - [*6] Section 6654 Section 6654 provides for an addition to tax for an underpaymentof estimated tax.

6654(e)(3)(B), sektion 6654 provides no exception for reasonable cause, Mendes v.

6654(e)(3)(B), section 6654 provides no exception for reasonable cause or lack ofwillful neglect.

Accordingly, we hold that petitioners are liable for the section 6651(a)(2) additions to tax.

We hold that he is liable in all respects, and we will grant summary judgment in the Commissioner's favor.

Alexander is liable for an addition to tax pursuant to section 6654 for the taxable year 2003.

Accordingly, we hold that petitioner is liable for the section 6654(a) addition to tax for 2007.

We hold that petitioner is liable for additions to tax under section 6651(f) for the taxable years at issue.

Accordingly, we hold that petitioner is liable for the section 6651(a)(2) additions to tax for 2004 and 2005.1° Respóndent also determined that petitioner is liable for additions to tax for failure to pay estimatedtax under section 6654.

We hold that he is; and (2) whether petitioner is liable for additions to tax for failure to timely file under section 6651(a)(1),1 failure to timely pay under section 6651(a)(2), and failure to pay estimated taxes under section 6654 for the years 2004 through 2010.

6654(e)(3)(B), section 6654 provides no exception for reasonable cause, Mendes v.

Accordingly, we hold that petitioner is liable for the section 6654(a) addition to tax for 2007.

We hold that he did; 2Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for 2006, and all Rule references are to the Tax Court Rules ofPractice and Procedure.

S OF FACT AND OPINION WELLS, Judge: Respondent determined that petitioner was liable for deficiencies and additions to tax for failure to file timely pursuantto section 6651(a)(1), failure to pay timely pursuantto section 6651(a)(2), and failure to pay SERVED Jun 11 2012 - 2 - estimated income tax pursuant to section 6654(a) for his 2005 and 2006 tax years.1 After concessions, the issues we must decide are: (1) whether petitioner is liable for a section 6651(a)(1) addition to tax for failure to

The only mention ofsection 6654 was in respondent's brief--merely asserting that.petitioner "failed to offer any evidence ofreasonable cause for the abatement of* * * [section] 6654 penalties for the tax years 2006 and 2007." In these circumstances, we hold that respondent failed to provide petitioner with adequate notice ofthe section 6654 additions to tax.

Accordingly, we hold that petitioner is liable for the additions to tax under section 6651(a)(2) and sustain respondent's determinations as set forth in the notice ofdeficiency.

We hold that Huminski is liable for the additions to tax under section 6651(f), although we decline to impose a penalty under section 6673(a)(1).1 IWe need not address the IRS's alternative contentions, which were asserted (continued...) - 3 - [*3] FINDINGS OF FACT Some facts have been deemed stipulated u

We hold they were not.

We hold that respondent did not err; 2.

We hold that he did; 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

For the reasons stated herein, we hold that petitioner' s income may not be excluded and that he is liable only fþr the section 6654 (a) addition to tax.

Therefore, we hold that petitioner is liable for an addition to tax under section 6651(a) (2) for 2006 and 2007.

We hold that he is liable.

Therefore he does not fall into the narrow exception for reasonable cause pursuant to section 6654 (e) (3) (B).

We hold that he did; (2) whether petitioner is entitled to additional itemized deductions.

(c) Section 6654 Section 6654 provides for an addition to tax when a taxpayer fails to pay a required installment of estimated income tax.

Therefore, we hold that petitioner is liable for an addition to tax under section 6651(a) (2).

.1 The issues we must decide are: (1) Whether petitioner is liable for a deficiency in income tax; (2) whether petitioner is liable for a failure to timely pay addition to tax pursuant to section 6651(a) (2); (3) whether petitioner is liable for a failure to pay estimated income tax addition to tax pursuant to section 6654; (4) whether petitioner is liable for an addition to tax for fraudulent failure to file pursuant to section 6651(f); and (5) whether petitioner is liable for a penalty pursuan

rmined a deficiency in petitioner's Federal income tax for his 2003 tax year of $32,831, a failure to file addition to tax pursuant to section 6651(a) (1) of $7,166, a failure to pay addition to tax pursuant to section 6651(a) (2) of $6,688, and a failure to pay estimated income tax addition to tax pursuant to section 6654 of $819.

He failed to make those payments, and no exception to the addition to tax under section 6654 applies .

Ulloa has not made any showing that any of the computational exceptions to section 6654 applies .

Lukovsky's liabilities for the addition to tax under section 6651(a)(2) for the 2002 and 2005 tax years, but we hold that for the 2004 tax year a genuine issue of material fact as to the sufficiency of the.SFR precludes summary judgment as to the section 6651(a)(2) addition to tax .

For purposes of applying section 6654, credits allowed under section 31 for tax withheld on wages are deemed payments of estimated taxes.

tax pursuant to section 6654 of $4,682 .' We must decide whether petitioner is liable as a transferee of the bankruptcy estate for the bankruptcy estate's tax liability and additions to tax pursuant to section 6901 .

y of $1,211, 748 in petitioner's 2002 Federal income tax, a failure to file addition to tax pursuant to, section 6651 ( a)(1) of $272,643, a failure to pay addition to tax pursuant to section 6651(a)(2)` in an amount to be computed at a later date, and a failure to pay estimated tax addition to tax pursuant to section 6654(a) of ~F-p MAR 3 0 2010 $40,493 .' .The following issues remain for decision :' (1) Whether respondent may raise the issue of whether petitioner's gross income should be incr

x pursuant to section 6651(a)(1) for taxable years 1996 through 2000 ; (4) whether petitioner is liable for the failure to pay additions to tax pursuant to section 6651(a)(2) for taxable years 1996 through 2000 ; (5) whether petitioner is liable for the failure to pay estimated tax additions to tax pursuant to section 6654 for taxable years 1996 through 2000 .

We hold he is subject to tax; (2) whether Karen Lizalek is taxable on half o f petitioner's income as community property .

We hold that he is .

Accordingly, we hold that petitioner is liable for the additions to tax under section 6651(a)(1) and (2) for 2004 and 2005 .

e for his 1991 and 1992 taxable years ; (3) whether petitioner is liable for the addition to tax assessed pursuant to section 6651(a)(1) for the failure to timely file a Federal income tax return for his 1991 and 1992 taxable years ; (4) whether petitioner is liable for the addition to tax assessed pursuant to section 6654(a) for failure to pay estimated taxes for his 1991 and 1992 taxable years ; and (5) whether respondent's settlement officer abused her discretion in determining that responden

On June'7, 2004, respondent .assessed the tax, plus an estimated tax addition' , to tax pursuant to section 6654 of $218, a delinquency addition a -3- to tax pursuant to section 6651(a)(1) of $1,574 .32, a=failure to pay addition to tax pursuant to section 6651(a)(2) of $419 .86, and interest of $394 .71 .

Accordingly, we sustain respondent's determination that petitioner is liable for ii - 8 - the addition to tax pursuant to section 6654(a) for 2001 and 2002 .

We hold "that -he is not .

By a statutory notice of deficiency dated January 3, 2006, respondent determined an income tax deficiency of $57,558 and additions to tax pursuant to section 6651(a)(1) of $12,951, pursuant to section 6651(a)(2) of $8,921, and pursuant to section 6654 of $1,923, with respect to petitioner's 2002 taxable year .

As Sam's Town was the only source of petitioner's gambling income and losses in 2004, we hold that petitioner proved he sustained gambling losses of $15,613 for .

Accordingly, we hold that petitioner did not have re sonable cause for failing to pay her 2002 tax liability when due .

As Sam's Town was the only source of petitioner's gambling income and losses in 2004, we hold that petitioner proved he sustained gambling losses of $15,613 for .

6651(a)(1) 1582-07 2004 $11,633 $2,759 21381-07 2005 7,838 1,634 Additionally, respondent determined an addition to tax pursuant to section 6654 .

Accordingly, we conclude petitioner is liable for the addition to tax pursuant to section 6654(a) for taxable year 1997 .

With respect to the remaining $878 .08 in dispute, respondent argues that it was due to an addition to tax for failure to pay estimated income tax pursuant to section 6654, and should not be part of the calculation of petitioners' AMT liability .' As we mentioned, the AMT is a tax equal to the excess of the "tentative minimum tax" for the taxable year over the "regular tax" for the taxable year .

filing status and deductions for his wife and children for 2002 and 2003 ; (2) whether petitioner is liable for additions to tax for failure to file returns pursuant to section 6651(a)(1) for 2002 and 2003 ; and (3) whether petitioner is liable for additions to tax for failure to pay estimated tax pursuant to section 6654 for 2002 and 2003 .

filing status and deductions for his wife and children for 2002 and 2003 ; (2) whether petitioner is liable for additions to tax for failure to file returns pursuant to section 6651(a)(1) for 2002 and 2003 ; and (3) whether petitioner is liable for additions to tax for failure to pay estimated tax pursuant to section 6654 for 2002 and 2003 .

As petitioner has neither claimed nor shown entitlement to any other exception, we hold that he is liable for an addition to tax under section 6654 for 2000.

Section 6654(a) Respondent also determined that petitioner is liable for an addition to tax for the underpayment of estimated tax pursuant to section 6654(a) for taxable year 2002.

Section 6654 provides an addition to tax for failure to make timely and sufficient payments for estimated taxes.

We hold that petitioner did not file valid returns.

Respondent determined that petitioner is liable for an addition to tax pursuant to section 6651(a)(1) and an addition to tax pursuant to section 6654(a).

Petitioner has not presented any evidence establishing a reasonable cause for his failure to file a return, thus we hold petitioner is liable for the section 6651(a)(1) addition to tax.

We hold that he did not.

We hold that petitioner is liable for the additions to tax under section 6651(a)(1).

Accordingly, we hold petitioner is liable for the additions to tax under section 6651(a).

We hold that she is not.

The Commissioner of Internal Revenue (Commissioner) determined that Petitioner, Tibor Gyarmati, has a deficiency of $860,547 in his 2015 federal income tax and is liable for additions to tax of $193,623 under section 6651(a)(1)1 for failure to timely file a return, $215,137 under section 6651(a)(2) for failure to timely pay tax, and $15,499 under section 6654 for failure to make sufficient estimated tax payments.

Additions to Tax In the Notice, respondent determined that petitioner was liable for an addition to tax of $8,121 under section 6651(a)(1) for failure to timely file, an addition to tax of $9,023 under section 6651(a)(2) for failure to timely pay, and an addition to tax of $543 under section 6654(a) for failure to make estimated tax payments. The Commissioner bears the burden of producing sufficient evidence to show that it is appropriate to impose the additions to tax. See § 7491(c); Wheeler v.

Section 6654 Addition to Tax Respondent determined that petitioner is liable for an addition to tax under section 6654(a) for failure to pay estimated income tax for 1999, 2000, and 2001. Section 6654(a), (b), and (c) imposes an addition to tax on an individual taxpayer to the extent he underpays a required installment of estimated tax. The addition to tax is calculated with reference to four installment payments each equal to 25% of the required annual payment. Sec. 6654(c)(1), (d)(1)(A). The “

Therefore, respondent has met his burden under section 7491(c) to show that petitioner had a required annual payment under section 6654(d)(1)(B) but did not make any estimated tax payments and that he is liable for the addition to tax unless an exception applies. See Holloway v. Commissioner, T.C. Memo. 2012-137. E. Exceptions to the Section 6654(a) Addition to Tax There are two mechanical exceptions to the applicability ofthe section 6654 addition to tax. First, the addition is not applicable i

Section 6654 Addition to Tax Respondent determined that petitioner is liable for an addition to tax under section 6654(a) for failure to pay estimated income tax for 2001. Section 6654(a), (b), and (c) imposes an addition to tax on an individual taxpayerwho underpays at least one offour required installments ofestimated tax. The addition to tax is calculated with reference to four installment payments each equal to 25% ofthe required annual payment. Sec. 6654(c)(1), (d)(1)(A). The "required annu

For each ofthe taxable years for which the IRS seeks to impose the section-6654 addition to tax (years 2002, 2003, 2004, 2005, and 2006), and for each of respective taxable years preceding these respective years, the Mottahedehs did not file a return and the IRS filed a substitute for return. Substitutes for returns have not been considered to be returns for the purpose ofsection 6654(d)(1)(B). See Duma v. Commissioner, T.C. Memo. 2009-304, 98 T.C.M. (CCH) 661, 665 n.6 (2009); Nino v. Commission

Therefore, respondent has shown petitioner had a required annual payment under section 6654(d)(1)(B) for 2005. Accordingly, we hold that petitioner is liable for the section 6654(a) addition to tax for 2005 unless the Rule 155 computations show that he qualifies for the section 6654(e)(1) exception to the addition to tax." IV. Section 6673 Penalty Under section 6673(a)(1), this Court may require a taxpayerto pay a penalty not in excess of$25,000 whenever it appears that: (1) the taxpayer has ins

- 12 - [*12] The final issue we consider is respondent's determination that petitioner is liable for addition to tax under section 6654. That section imposes an addition to tax "in the case ofany underpayment ofestimated tax by an individual." A taxpayer has an obligation to pay estimated tax for a particular year only ifhe has a "required annual payment" for that year. Sec. 6654(d). A required annual payment generally is equal to the lesser of: (i) 90% ofthe tax shown on the return for the taxa

The addition to tax for failure to pay estimated income tax under section 6654(a) Section 6654(a) imposes an addition to tax for failure to make timely and sufficient payments ofestimated tax. A taxpayerhas an obligation to pay estimated tax for a particular year only ifthe taxpayerhas a "required annual payment" for that year. Sec. 6654(b)(1), (c)(1), (d). A required annual payment is equal to the lesser of: (1) 90% ofthe tax shown on the taxpayer's return for the year in issue (or, ifno return

Section 6654 Addition to Tax Section 6654(a) imposes an addition to tax for a taxpayer's underpayment of estimated income tax. The addition to tax is calculated with reference to four * installmentpayments each equal to 25% ofthe required annual payment. Sec. 6654(c)(1), (d)(1)(A). The annual payment is the lesser of(1)90% ofthe tax shown on the return for the taxable year (or, ifno return is filed, 90% ofthe tax for such year), or (2) 100% ofthe tax shown on the taxpayer'Ö return for the preced

-3 - the section 6654 addition to tax applies to petitioner's failure to pay estimated tax for the years at issue.2 FINDINGS OF FACT Some ofthe facts have been stipulated and are so found.3 The stipulation of facts, together with the attached exhibits, is incorporated-herein by this reference. At the time petitioner filed his petition he lived in Wyoming. , . Petitioner is selfiemployed in the oilfield industry and hás spent most ofthe last 10 years working in environmehtal cleanup and drilling

ficiency to further take into account petitioners' desire to filejoint returns for those years. Currently, respondent asserts that the deficiencies and the additions to tax are as follows: - 4 - [*4] Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $160,224 $35,056 $6,524 1993 174,321 35,580 5,955 1994 196,190 39,048 9,277 1995 300,733 72,683 15,388 1996 390,767 87,692 18,994 1997 346,839 76,710 16,178 Petitioners assert that the deficiencies for the subject years are $96,084, $64

otice ofdeficiency which determined a Federal income tax deficiency of$10,054 and the following additions to tax for tax year 2003: $7,016.55 under section SERVED NOV - 1 2012 -2- [*2] 6651(f); $2,419.50 under section 6651(a)(2); and $248.65 under section 6654.1 On July 22, 2009, respondent issued to petitioner a second notice of deficiency that determined a Federal income tax deficiency of$8,944 and the following additions to tax for tax year 2004: $6,484.40 under section 6651(f); $2,146.56 und

6654 (c) (1); Wheeler v. Commissioner, 127 T.C. 200, 210 (2006), affd. 521 F.3d 1289 (10th Cir. 2008). Each required installment of estimated income tax is equal to 25 percent of the "required annual payment." Sec. 6654 (d) (1) (A). The required annual payment is generally equal to the lesser of: (1) 90 percent of the tax shown on the taxpayer's return for the.year (or 90 percent of the taxpayer's tax for the year if no return is filed); or (2) 100 percent of the tax shown on the return for the

6654(c).(1); Wheeler v. Commissioner, 127 T.C. at 210. Each required installment of estimated income tax is equal to 25 percent, of the "required annual payment." Sec. 6654(d) (1).(A). The required annual payment is generally equal to the lesser of: (1) 90 percent of the'tax shown on the taxpayer's return for the year (or 90-percent of the taxpayer's tax for the year if no return is filed); or (2) if the taxpayer filed a return for the immediately preceding taxable year, 100 percent of the tax,

Section 6654 Section.6654 imposes an addition to tax on an individual taxpayer who underpays his estimated tax. That addition to tax is calculated with reference to four required installment payments of the taxpayer's estimated tax liability. Sec. 6654 (c) (1); Wheeler v. Commissioner, 127 T.C. 200, 210 (2006), affd. 521 F.3d 1289 (10th Cir. 2008). Each required installment of estimated tax must equal 25 percent of the "required annual payment" to avoid an addition to tax under section 6654. Sec

Section 6654 (a) Respondent determined that petitioner is liable for an addition to tax under section 6654 (a) for failure to pay estimated income tax for 2007. Section 6654 (a) imposes an addition to tax "in the case of any underpayment of estimated tax by an individual". 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 generally is equal to the lesser of: (i) 90 percent of

6654(c).(1); Wheeler v. Commissioner, 127 T.C. at 210. Each required installment of estimated income tax is equal to 25 percent, of the "required annual payment." Sec. 6654(d) (1).(A). The required annual payment is generally equal to the lesser of: (1) 90 percent of the'tax shown on the taxpayer's return for the year (or 90-percent of the taxpayer's tax for the year if no return is filed); or (2) if the taxpayer filed a return for the immediately preceding taxable year, 100 percent of the tax,

Respondent has thus carried his burden of production unde r section 7491(c) with respect to the section 6654 addition for the .2001 through 2004 tax years . The section 6654 addition to tax is mandatory unless the taxpayer can place himself within one of the computational exceptions provided for in subsection (e) thereof . Grosshandler v. Commissioner, 75 T .C . 1, 20-21 (1980) . Mr . Adler has not shown that any of the computational exceptions to section 6 .654 applies . Accordingly, we hold th

6654(c) (1); Wheeler v. Commissioner, supra at 210. Each required installment of estimated income tax És equal to 25 percent of.the "required annual payment." Sec. 6654(d) (1) (A). The required annual payment is generally equal to the lesser of: (1) 90 percent of the tax shown on. the taxpayer's return for the year (or 90 percent of the taxpayer's tax for the year if not return is filed); or (2) 100 percent of the tax shown on the return if the taxpayer filed a return for the immediately precedi

6654 (d) (1) (A). - anda (B) . Petitioner failed to file a 2004 Federal income tax return and made no estimated stax payments for- 2004. Petitioner did have a tax liability for her 2003 taxable year. Consequently,. petitioner was required to make a paymentsof estimated tax. See sec. 6654(d) (1) (B) (ii). Respondent has met his burden of producing evidence that petitioner had a, required annual payment of estimated tax for 2004. The Court also concludes that petitioner does not qualify for any of

6654(c)(1) ; Wheeler v . Commissioner, supra at 210 . Each required installment of estimated income tax is equal to 25 percent of. the "required annual payment ." Sec . 6654(d)(1)(A) . The required annual payment is generally equal to the lesser of : .(i) 90 percent of the tax shown on the taxpayer's return for the year (or, if no return is filed, 90 percent of the taxpayer's tax for the year) ; or (ii) if the taxpayer filed a return for the immediately preceding taxable year, 100 percent of the

6654(d)(1)(B) ; Wheeler v . Commissioner, supra at 210-211; Heers v . Commissioner, T .C . Memo . 2007-10 . Respondent's burden of production under section 7491(c) requires him to produce evidence that petitioner had a required annual payment for 2005 under section 6654(d), and respondent failed to do so . Respondent introduced evidence that petitioner was required to file a Federal income tax return for 2005, failed to file a return for that year, and failed to make any estimated tax payments f

Section 6654 : Failure To Pay Estimated Income Tax Section 6654 imposes an addition to tax for failure to make timely and sufficient payments for estimated taxes . Petitioner challenged the applicability of each addition to tax respondent determined . Therefore, in order to satisfy his burden of production under section 7491 (c) for the section 6654 addition to tax, respondent must produce the evidence necessary to enable the Court to conclude that petitioner had an obligation to make an estimat

Section 6654 (a) imposes an addition to tax for underpayment of estimated income tax by an individual taxpayer . That addition to tax is computed by reference to four required installment payments of the taxpayer ' s estimated tax liability , each constituting 25 percent of the "required annual payment" . Sec . 6654 (c)(1), (d)(1)(A) . For taxpayer

from his individual retirement account (IRA), (3) whether petitioner is liable for the addition to tax determined by respondent under section 6651(a)(1), (4) whether petitioner is liable for the addition to tax determined by respondent under section 6651(a)(2), (5) whether petitioner is liable for the addition to tax determined by respondent under section 6654, and (6) whether the Court should impose a penalty against petitioner pursuant to section 6673 .

Section 6654 Respondent also determined that petitioner is liable for additions to tax under section 6654 for failure to pay estimated income taxes for 1999 through 2003 . 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

- 19 - Under section 6654(d)(1)(B), the required annual payment, which dictates the amount, if any, of a taxpayer's required estimated tax installments, see sec . 6654(d)(1), is the lesser of 90 percent of the tax shown for the subject taxable year (or, if no return was filed, 90 percent of the tax for such year), sec . 6654(d)(1)(B)(I), or a fixed percentage (usually 100 percent but can be higher , see sec . 6654(d)(1)(C)(I)) of the tax shown on the taxpayer's return for the preceding taxable y

--- MAJORITY --- OPINION Marvel, Judge: Respondent determined a deficiency in petitioner’s 2003 Federal income tax of $9,507 and additions to tax under section 6651(a)(1) of $2,037, under section 6651(a)(2) of $498, and under section 6654 of $245.

In the event that the calculation relating to section 6654 were to establish that petitioner did not underpay his estimated tax for taxable year 2000, we find that respondent has not satisfied respondent's burden of production with respect to the addition to tax under section 6654(a) for that year and that petitioner is not liable for such addition to tax.

It is furthered determined that petitioners return for 1997 reflects an overpayment and the additions to tax under Section 6651(a)(1) and Section 6654 are not applicable forthis year.

iciency in • petitioner's Federal income tax of $4,695 for 2001 and additions . to tax of $1,056.38 for failure to file under section 6651(a)(1), $422.55 for failure to pay under section 6651(a)(2), and $185.80 for failure to pay estimated tax under section 6654. In the answer, respondent conceded that petitioner is not liable for the SERVED JUN 2 0 2005 addition to tax under section 6651(a)(2) for 2001. Respondent now contends that the correct amount of the addition to tax under section 6651(a)

ression at the time the estimated payments were required to be made. However, during this period, petitioner was employed by Cypress and was running her own startup network marketing business. We find that petitioner was not disabled for purposes of section 6654. Therefore, the exception found in section 6654(e)(3)(B) does not apply. We do not find that any other statutory exception applies. Therefore, we hold that petitioner is liable for additions to tax under section 6654(a) for 1999 and 2000

Whether Petitioner Is Liable for the Addition to Tax for Failure To Pay Estimated Tax Respondent determined that petitioner is liable for the addition to tax under section 6654 for failure to pay estimated tax for 1995.

In the event that the calculation relating to section 6654 were to establish that petitioner did not underpay her estimated tax for her taxable year 2000, we find that respondent has not satisfied respondent’s burden of production with respect to the addition to tax under section 6654(a) for that year and that petitioner is not liable for such addition to tax.

We shall disregard the 1988 return for purposes of determining whether petitioner satisfies the return-filed safe harbor of section 6654(d)(1)(B)(i). Because petitioner made no estimated tax payments for the audit year, he necessarily failed the alternative safe harbor of section 6654(d)(1)(B)(i) to make estimated tax payments equal to “90 percent of the tax” (i.e., his ultimate tax liability) for the audit year.18 3. Satisfaction of Section 6654(d)(1)(B)(ii) As noted supra in Section II, the tr

iciency dated May 3, 1995 (the notice), respondent determined a deficiency in and additions to petitioner’s Federal income tax for calendar year 1988 (sometimes, the audit year) as follows: Additions to tax Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1) Sec. 6654 $8,487 $2,122 $424 $484 The adjustments giving rise to the deficiency are respondent’s inclusion in income of amounts reported on information returns as having been paid to petitioner during 1988 (sometimes, the income items), and his impos

iciency dated January 22, 1999 (the notice), respondent determined deficiencies in, additions to, and penalties with respect to, petitioner’s 1994 and 1995 Federal income taxes as follows: Additions to Tax/Penalty Under Year Deficiency Sec. 6651(a) Sec. 6654 Sec. 6662(a) 1994 $4,662 $431 $31 $932 1995 4,788 2,765 468 -- Respondent has since conceded the section 6651(a) addition to tax for 1995. We accept that concession. Besides the remaining additions to tax and penalty, the issue for decision

On brief, petitioner does not specifically address the section 6654 addition to tax for a taxpayer’s failure to make estimated tax payments other than stating that he does not have a 11 We need not accept a taxpayer’s self-serving and uncorroborated testimony.

these consolidated cases, respondent determined the following deficiencies in, additions to, and an accuracy-related penalty on petitioners’ 1994 Federal income tax: - 2 - Accuracy-Related Additions to Tax Penalty Petitioner Deficiency Sec. 6651(a) Sec. 6654 Sec. 6652 R. Paul Kropp $36,135 $8,797.50 $1,848.30 –- Lorna B. Kropp 9,596 –- –- $1,919 Unless otherwise noted, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax

6654 1995 $62,797 $15,591 $3,422 2All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Monetary amounts are rounded to the nearest dollar. - 3 - HJA, Inc., & Subsidiaries, Docket No. 22920-97 Year Deficiency 1991 $6,473 1992 83,5

E, Judge: Respondent determined a deficiency in petitioner's Federal income tax and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 66541 1995 $17,524 $3,630 $769 1Respondent conceded that the addition to tax under sec. 6654 does not apply. - 2 - Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Petitioner resided in S

rederick, pro se. G. Michelle Ferreira, for respondent. MEMORANDUM OPINION GALE, Judge: Respondent determined the following deficiencies in, and additions to, petitioner’s Federal income taxes: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1989 $85,477 $21,369 $808 1990 160,895 40,224 10,595 1991 20,170 5,043 1,162 1992 67,450 16,863 2,940 1993 86,128 21,408 3,606 Unless otherwise noted, all section references are to the Internal Revenue Code in effect for the years in issue,

- 2 - Respondent determined a deficiency in petitioner's 1995 Federal income tax in the amount of $4,476, an addition to tax for failure to file timely a Federal income tax return pursuant to section 6651(a)(1) in the amount of $947.03, and an addition to tax for failure to pay estimated income tax pursuant to section 6654 in the amount of $242.70.

As to the addition to tax pursuant to section 6654 for failure to pay estimated income tax, petitioner bears the burden of proving that it does not apply.

MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: By separate notices of deficiency, respondent determined deficiencies and additions to tax in petitioner's Federal income taxes as follows: - 2 - Additions to Tax Year Deficiency Sec. 6651(a) Sec. 6654 1989 $7,011 $1,711 $463 1990 6,653 1,663 441 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. T

ductions pursuant to section 874(a). For each year in issue, respondent further determined that petitioner is liable for additions to tax for failure to file tax returns pursuant to section 6651(a)(1) and for failure to pay estimated tax pursuant to section 6654. OPINION Section 874(a) In order to understand the primary issue it is useful to briefly explore the taxation of rental income of nonresident alien individuals under the Internal Revenue Code. Under section 871(a)(1)(A) the “amount” from

dent. MEMORANDUM OPINION HALPERN, Judge: By separate notices of deficiency, respondent determined deficiencies in, and additions to, petitioner’s 1998 and 1999 Federal income taxes as follows: - 2 - Additions to Tax Year1 Deficiency Sec. 6651(a)(1) Sec. 6654 1998 $16,067 $3,550.25 $634.33 1999 3,299 824.75 159.66 1 In an attachment to the notice of deficiency for 1998, respondent notes: “Since this report does not reflect your prepayment credits of $1,740.00, you may not owe the total amount sho

r respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioner’s Federal income tax, penalties, and additions to tax as follows: - 2 - Addition to tax and penalties Year Deficiency Sec. 6651(f) Sec. 6654 Sec. 6663 1993 $52,022 $38,266.50 $2,137.78 1994 89,820 67,365.00 4,660.89 1995 146,427 $109,820.25 Respondent concedes that petitioner is not liable for the addition to tax for fraudulent failure to file for 1993 and 1994 under section 6651

Section 6654 provides an addition to tax for the failure to pay estimated income tax. This addition to tax is mandatory unless petitioners demonstrate that they come within one of the computational exceptions of section 6654(e). The addition to tax is imposed regardless of reasonable cause or extenuating circumstances. Dodge v. Commissioner, 96 T.C

o tax under sections 6651¹ and 6654 in the following amounts: 'All statutoryreferences are to the Internal Revenue Code in effect for the (continued...) SERVED MAR 1 6 2015 - 2 - [*2] Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2007 $16,644 $3,602 To be determined $725 Petitioner had not timely filed a Federal income tax return for 2007. Using information from third-party reports, the IRS prepared a substitute for return (SFR) that met the requirements ofsection 60

resided in Maryland when she timely filed herpetition with this Court. Respondent's Answer In his answer filed March 14, 2014, respondent asserted additions to tax under sections 6651(a)(2) and 6654 as follows: Additions to Tax Year Sec. 6651(a)(2) Sec. 6654 2004 $55,506.75 $6,362.65 2005 82,163.00 13,182.75 2006 97,356.00 18,429.15 2007 87,516.75 15,932.50 'Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for all relevant years, and all Rule referen

Section 6654 Section 6654(a) provides for an addition to tax when an individual under- pays the required estimated tax. Where, as here, a taxpayer does not file a return for the current tax year or the immediatelypreceding tax year, then the "required annual payment" that must be paid is equal to 90% ofthe tax due for the current taxable year. Sec.

Kernan is liable for the additions to tax under section 6651(a)(1) for failure to timely file, which respondent asserted in his answer, under section 6651(a)(2) for failure to timelypay tax, and under section 6654 for failure to make estimated tax payments.

The Court will therefore grant respondent's motions for defaultjudgment and enter decisions againstpetitioner with respect to all deficiencies and the additions to tax except for the section 6654 addition to tax for tax year 2000 which must be calculated under Rule 155.

The Court will therefore grant respondent's motions for defaultjudgment and enter decisions againstpetitioner with respect to all deficiencies and the additions to tax except for the section 6654 addition to tax for tax year 2000 which must be calculated under Rule 155.

6654(e)(3)(B), section 6654 provides no exception for reasonable cause or lack of willful neglect.

--- MAJORITY --- Halpern, Judge: By notice of deficiency (notice) respondent determined deficiencies and related additions to tax for petitioner’s 2004-09 tax years as follows: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 2004 $135,316 $28,893 2004 2005 $224 2006 75,167 16,913 2007 62,766 14,122 2008 61,068 13,740 2009 60,858 5,477 The notice also seeks to impose additions to tax for 2004 and 2006-09 under section 6651(a)(2) (failure to timely pay tax shown on return) but alleges t

ANÍ)UM FINDINGS QF FACT AND OPINION GOEKE, Judge: I espondent determined deficiencies in petitioner's Federal income tax and a ditions to tax as follows: SERVED Aug 28 2013 - 2 - [*2] Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2004 i$15,779 $2,289 $2,543 $272 2005 14,004 3,151 3,501 562 2006 13,380 2,665 2,961 552 2007 28,308 3,435 To be computed 629 2008 22,804 4,810 To be computed 682 2009 18,375 3,369 To be computed 349 2010 23,600 3,510 To be computed 316 1All

Section 6654 - Section 6654(a) imposes an addition to tax when a taxpayer fails to pay a required installment ofestimated income tax. In general, each required installment is equal to 25% ofthe required annual payment. Sec. 6654(d)(1)(A). The required annual payment is equal to the lesser of(1) 90% ofthe tax shown on the return for the taxable year

Alexander is liable for an addition to tax pursuant to section 6654 for the taxable year 2003.

the issues for decision, relating to petitioner's 2007 Federal income tax return, are whether petitioner is entitled to a bad debt deduction; must include in gross income distributions from his individual SEaVED JUL 3 0 2012 - 2 - retirement account (IRA); is liable for a section 72(t)(1)1 additional tax; and is liable for section 6651(a)(1) and section 6654 additions to tax.

Finally section 6654 imposes an addition to tax when a taxpayer- fails to make estimated tax payments during the year.

2005; (3) whether petitioner is liable for additions to tax under section 6651(a) (1) for failure to file his 2004, 2005, and 2006 tax returns; (4) whether petitioner is liable for additions to tax under section 6651(a) (2) for failure to pay his 2004, 2005, and 2006 taxes; and (5) whether petitioner is liable for additions to tax under section 6654 (a) for failure to make required 2005 and 2006 estimated tax payments .

Section 6654 Addition to Tax The third issue is whether the Burchfields are liable -8- for an estimated-tax addition to tax of $875.70 for the 2006 tax year. The record demonstrates that the Burchfields failed to make the four installments of the "required annual payment" required by section 6654. The required annual payment for a tax year is 90 p

Finally section 6654 imposes an addition to tax when a taxpayer- fails to make estimated tax payments during the year.

dditions to tax in petitioner's 2006 and 2007 Federal income taxes as follows: IThese cases were consolidated for purposes of trial, briefing, and opinion. SERVED Jun 28 2011 - 2 - Additions to Tax Year Deficiency Sec. 6651(a) (1) Sec. 6651(a) (:2) Sec. 6654 2006 $16,479 $884 $648 $120 2007 15,007 1,842 860 338 Respondent also determined that petitioner was liable for penalties under section 6702(a)2 for filing frivolous 2006 and 2007 Federal income tax returns; penalties which petitioner has ye

udge: Respondent determined deficiencies in and dditions to tax in petitioners' Federal income taxes for 1996 through and including 1998 (years at issue) as follows: Ognyme AUG 4 2011 - 2 - Mark DeVries Additions to Tax Year Deficiency Sec. 6651(f) Sec. 6654 1996 $8,676 $6,356 $449 1997 21,778 16,333 1,165 1998 41,057 30,792 1,878 Caroleen DeVries Additions to Tax Year Deficiency Sec. 6651(a) (1) Sec. 6651(a) (2) Sec. 6654 1996 $6,459 $1,408 $1,564 $331 1997 13,003 2,925 3,250 695 1998 31,.720 7

Petitioners are subject to section 6654 because of Ms .

Section 6654(a ) Section 6654(a) imposes an addition to tax "in the case of any underpayment of estimated tax by an individual" . 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 . d 8 - 6654(d) . A required annual payment generally is equal to the lesser of : (i

Nor has petitioner established a credible defense to - 15 - respondent's determination that petitioner is liable for the section 6654 addition to tax .

Section 6654 Respondent ' s evidence also shows that petitiorier did not file a -Federal income tax return for 2003, and we so find . Petitioner' s required annual payments (cid:127)for both 2004 and 2005 were therefore 90 percent of his tax for the year. Because petitioner failed to make the required installment payments of his Federal income tax

Therefore, she is not liable for an addition to tax under section 6654 for 1999 .

874, 913 (1988), and section 6654 does not contain a general exception for reasonable cause or absence of willful neglect, see Wheeler v .

Failure To Pay Estimated Taxes Section 6654 imposes an addition to tax for failure to pay estimated taxes .

CT AND OPINION KROUPA, Judge: Respondent determined a $576,728 deficiency in petitioners' Federal income tax for 2003 and determined that petitioners were liable for a $28,565 .70 addition to tax for failure to file a timely return under section 6651(a)(1), a $64 .98 addition to tax for failure to pay estimated taxes under SERVED APR - 3 2008 -2- section 6654, and a $115,345 .60 accuracy-related penalty under section 6662 .

liable for each of his taxable years 1998 and 1999 for the addition to tax under section 6651(a)(2)? We hold that he is to the extent stated herein. (5) Is petitioner liable for each of his taxable years 1998 and 1999 for the addition to tax under section 6654? We hold that he is to the extent stated herein. FINDINGS OF FACT Some of the facts have been stipulated and are so found. Petitioner’s address shown in the petition in this case was in Baltimore, Maryland. At an undisclosed time before 1

s to, petitioners' Federal income tax: ¹ Cases of the following petitioner are consolidated herewith: Mary E. Callahan, docket Nos. 10257-04 and 23879-04. SERVED OCT - 2 2007 - 2 - Daniel G. Callahan Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654.(a) 1997 $2,936 $734.00 $157.07 1998 3,064 766.00 140.23 1999 3,086 771.50 149.34 Mary E. Callahan Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654(a) 1997 $9,971 $1,337.75 $258.82 1998 9,994 1,330.50 219.77 1999 10,509 1,373.00 23

YES MAR 1 4 2007 -2- 6651(a)(2), and $964 .76 under section 6654 .2 After concessions by respondent,' the issues for decision are : (1) Whether payroll summaries of petitioner's employer are admissible into evidence under the Federal Rules of Evidence .

Section 6654 Addition to Tax for 2003 Section 6654(a) imposes an addition to tax on an underpayment of estimated tax unless one of the statutory exceptions applies . See sec . 6654(e) . The addition to tax is calculated with reference to four required installment payments of the taxpayer's estimated tax liability. Sec . 6654(c)(1) ; Wheeler v . Com

In order to satisfy his burden of production relating to the section 6654 addition to tax, respondent, at a minimum, must - 5 - establish that petitioner had a required annual payment pursuant to section 6654(d)(1)(B) .

There is no broadly applicable reasonable cause exception to the section 6654 addition to tax .

ecs. 6651(a)(1), I.R.C., (for all years), 6651(a)(2), I.R.C., (for 2002) and 6654, I.R.C., (for 1999 and 2001). R conceded certain income inclusions for all years, the addition to tax under sec. 6651(a)(2), I.R.C., and the 2001 addition to tax under sec. 6654, I.R.C. R’s income inclusions, after concessions, consist of (1) “wages/misc. income” for 1998 and 1999, (2) retirement distributions for all years, (3) interest income for 1998, and (4) Social Security payments for 2001 and 2002. R also as

ecs. 6651(a)(1), I.R.C., (for all years), 6651(a)(2), I.R.C., (for 2002) and 6654, I.R.C., (for 1999 and 2001). R conceded certain income inclusions for all years, the addition to tax under sec. 6651(a)(2), I.R.C., and the 2001 addition to tax under sec. 6654, I.R.C. R’s income inclusions, after concessions, consist of (1) “wages/misc. income” for 1998 and 1999, (2) retirement distributions for all years, (3) interest income for 1998, and (4) Social Security payments for 2001 and 2002. R also as

Petitioner challenged the section 6654 addition to tax in her petition.

Section 6654 Section 6654 provides for an addition to tax in the event of an underpayment of a required installment of individual estimated tax . Sec . 6654(a) and (b) . Each required installment is equal to 25 percent of the "required annual payment", which, in turn, is equal to the lesser of (1) 90 percent of the tax shown on the individual's ret

MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency in petitioner’s 2001 Federal income tax of $4,333, as well as additions to tax under section 6651(a)(1) and (2) of $975 and $542, respectively, and section 6654 of $171.1 1 Unless otherwise indicated, all section references are to (continued...) - 2 - The issues for decision are: (1) Whether petitioner received but did not report income from E.J.

Because - 14 - petitioner did not file a return for the preceding taxable year, 2000, respondent has met his burden of producing evidence that petitioner had a required annual payment of estimated tax for 2001 payable in four installments under section 6654 (d) (1) (B) (i) and the Court need not engage in any analysis under section 6654(d) (1) (B) (ii) .

income in 1997, 1998, 1999, and 2002, as respondent determined; (2) whether petitioners must split their income in each year at issue on account of Wisconsin’s marital property laws; (3) whether petitioners are liable for additions to tax under section 6651(a)(1) for those years; (4) - 3 - whether petitioners are liable for additions to tax under section 6654 for those years; and (5) whether petitioners are liable for penalties under section 6673(a)(1).

ecs. 6651(a)(1), I.R.C., (for all years), 6651(a)(2), I.R.C., (for 2002) and 6654, I.R.C., (for 1999 and 2001). R conceded certain income inclusions for all years, the addition to tax under sec. 6651(a)(2), I.R.C., and the 2001 addition to tax under sec. 6654, I.R.C. R’s income inclusions, after concessions, consist of (1) “wages/misc. income” for 1998 and 1999, (2) retirement distributions for all years, (3) interest income for 1998, and (4) Social Security payments for 2001 and 2002. R also as

summary judgment pursuant to Rule 121(a).1 Respondent determined the following deficiencies and additions to tax with respect to petitioner's Federal income taxes for the 2000 and 2001 taxable years: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 2000 $186,109 $46,210.00 $9,865.68 2001 87,905 21,976.25 3,513.00 Background Petitioner submitted to the Internal Revenue Service (IRS) a Form 1040, U.S. Individual Income Tax Return, for the 2000 taxable year claiming a refund of $1,269.18

Section 6654 applies where prepayments of tax, either through withholdings or by making estimated quarterly payments, do not equal the percentage of total liability required under the statute, unless one of the several statutory exceptions applies. Niedringhaus v. Commissioner, 99 T.C. 202, 222 (1992). The taxpayer bears the burden of showing he qu

Section 6654(a) Section 6654 provides for an addition to tax in the event of an underpayment of a required installment of individual estimated tax.

- 2 - Respondent determined a deficiency of $4,387 in petitioner’s 2002 Federal income tax, a section 6654 addition to tax of $146.61, and a section 6651(a)(1) addition to tax of $1,096.75.

. May, Jr., and Heather D. Horton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioner’s income tax and additions to tax as follows: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1998 $11,772.20 $2,566.40 $534.30 1999 29,131.50 6,554.59 1,399.01 2001 40,984.00 9,221.40 1,621.86 - 2 - Respondent also determined that petitioner is liable for the addition to tax under section 6651(a)(2)1 for failure to pay tax shown on

Petitioner also contends that the section 6654 addition to tax-should be excused because of her fear of being "disowned" by her parents .

Additions to Tax Under Section 6654 Respondent determined that petitioner underpaid his estimated income tax and is liable for an addition to tax under section 6654 for 1999, 2002, and 2003 .

Section 6654 applies where prepayments of tax, either through withholdings or by making estimated quarterly payments, do not equal the percentage of total liability required under the statute,6 unless one of the several exceptions under section 6654(e) applies. Niedringhaus 6Sec. 6654(d) requires quarterly installment payments of 25 percent of the

There are other exceptions to the obligation to make estimated tax payments set forth in section 6654, but we do not find that petitioner comes within those exceptions.

spondent. MEMORANDUM OPINION WELLS, Judge: Respondent determined deficiencies in income tax and additions to tax pursuant to sections 6651(a)(1) and 6654 for petitioner’s taxable years 1997 and 2002 as follows: - 2 - Year Deficiency Sec. 6651(a)(1) Sec. 6654 1997 $1,991 $497.75 $106.50 2002 7,666 479.50 N/A Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. The issues we mu

DUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciency in, and additions to, petitioner's Federal income tax (tax) : SERVED MAY 1 6 - 2 - Additions to Tax Year Deficiency Sec. 6651(a) (1)1 Sec. 6651(a) (2) Sec. 6654 (a) 1994 $60,217 $7,303.95 $6,979.33 $1,513.69 The issues remaining for decision are:2 (1) Is petitioner required to include in gross income for 1994 $170,000 paid during that year by the State of Maryland on account of her successful prosec

references are to the Internal Revenue Code as amended and in effect in 2002 . Rule references are to the Tax Court Rules of Practice and Procedure . (continued . . . ) SERVED AP-R, 1 9 206, - 2 - and $239 .28 for failure to pay estimated tax under section 6654 . The issues for decision are : 1 . Whether petitioner is liable for income tax in the amount determined by respondent . We hold that he is . 2 . Whether petitioner is liable for additions to tax for failure to file under section 6651(a)(

, Judge: Respondent determined a Federal income tax - 2 - deficiency for petitioner’s 2000 taxable year in the amount of $50,729, and additions to tax pursuant to section 6651(a)(1) and (2) of $11,414.02 and $4,819.25, respectively, and pursuant to section 6654 of $2,728.40.1 Subsequently, the parties reached a partial settlement under which petitioner is liable for a reduced tax deficiency of $13,170 and is not liable for additions to tax pursuant to sections 6651(a)(2) and 6654.

Section 6654(a) Section 6654 imposes an addition to tax for failure to pay estimated income tax.

eferences are to the Tax Court Rules of Practice and Procedure. - 2 - In separate notices of deficiency, respondent determined the following deficiencies and additions to tax for petitioner’s 2001 and 2002 tax years: Year Deficiency Sec. 6651(a)(1) Sec. 6654 2001 $13,060.70 $ 636.18 $ 55.01 2002 9,988.00 1,925.25 248.80 At trial, respondent filed written motions for imposition of the penalty under section 6673(a). The issues for decision are: (1) Whether petitioner is liable for Federal income t

Section 6654(a) Section 6654 imposes an addition to tax for failure to pay estimated income tax.

Respondent also determined a section 6654 addition to tax against petitioner.

Respondent has met the burden of production under section 7491(c) as to the additions to tax under section - 15 - 6651(a) for failure to file and under section 6654 for failure to pay estimated tax for 1998.

Section 6654 imposes an addition to tax for failure to pay estimated income tax. Forms 4340, Certificate of Assessments, Payments, and Other Specified Matters, Forms W-2, Forms 1099, and the testimony of petitioner's employers establish that petitioner failed to pay the required estimated tax for 1998, 1999, and 2000. We conclude that respondent sa

- 2 - a $272 addition to tax under section 6654 for failure to pay estimated tax (estimated tax addition).

o prove that his basis in any of the securities is greater than zero. 3. Held, further, P is liable for an addition to tax under sec. 6651(a)(1), I.R.C., for failure to file a return. - 2 - 4. Held, further, P is liable for an addition to tax under sec. 6654, I.R.C., for failure to pay estimated tax. 5. Held, further, P is penalized $15,000 under sec. 6673(a)(1), I.R.C., because his position in this proceeding is frivolous. Glenn S. Hodges, pro se. John W. Sheffield III, for respondent. MEMORAND

INION COLVIN, Judge: Respondent determined deficiencies in petitioner’s Federal income tax of $5,219 for 2000 and $9,164 for 2002, and additions to tax for failure to file under section 6651(a)(1) of $814 for 2000 and $1,746.23 for 2002, for failure to pay tax under section 6651(a)(2) of $465.66 for 2002, and for failure to pay estimated tax under section 6654 of $162.28 for - 2 - 2000 and $288.17 for 2002.

Respondent also determined that petitioners were liable for the years at issue for the penalty under section 6654 for failure to pay estimated taxes.

We accordingly conclude that respondent has met his burden of production with respect to the section 6654 addition.

ate notices of deficiency, respondent determined the following income tax deficiencies, additions to - 2 - tax, and penalty with respect to petitioners’ Federal income taxes for 1998:1 Harlan D. Edwards: Additions to Tax Deficiency Sec. 6651(a)(1)1 Sec. 6654 $42,165 $10,541 $1,929 Floors by Harlan, Jody Edwards, Trustee: Penalty Deficiency Sec. 6662(a) $30,232 $6,046 1 In his answer, respondent asserted a modification to the addition to tax under sec. 6651(a) determined in Harlan D. Edwards’s no

f income, of adjusted gross income, of taxable income, of tax, of total tax, of payments, overpaid, petitioner wanted refunded, and-amount he owed. Accordingly, the Forms 1040 for 1999, 2000, and 2001 are not considered valid returns for purposes of section 6654. Mendes v. Commissioner, 121 T.C. 308, 322-329 (2003); Cabirac v. Commissioner, 120 T.C. 163, 168-170 (2003); Beard v. Commissioner, 82 T.C. 766, 777 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986). Accordingly, respondent met his

Section 6654 Addition to Tax Section 6654(a) imposes an addition to tax in the case of any underpayment of estimated tax by an individual. Section - 22 - 6654(d) sets forth the amount of the required estimated tax payments an individual must make to avoid the addition to tax imposed by section 6654(a). Respondent determined that petitioner is liab

MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioner’s income tax of $53,524 for 2000 and $81,458 for 2001 and that petitioner is liable for additions to tax for failure to file under section 6651(a)(1) of $13,381 for 2000 and $20,364.50 for 2001 and for failure to pay estimated tax under section 6654 of $2,858.96 for 2000 and $3,255.36 for 2001.

Section 6654(a) Section 6654 imposes an addition to tax for failure to pay estimated income tax.

Whether petitioner is liable for the additions to tax under section 6651(a)(1) for failure to file and section 6654 for failure to pay estimated tax for 1998-2001.

Whether petitioner is liable for the addition to tax for failure to file under section 6651(a)(1) of $6,322 for 2000 and the addition to tax for failure to pay estimated tax under section 6654 for 2000.

Furthermore, as petitioner did not make any estimated tax payments during 2001, respondent asserts that petitioner is also liable for an addition to tax under section 6654 for 2001.

the amounts of $2,111 for 1994, $5,563 for 1996, and $2,126 for 1997.1 Respondent also determined that each 1 Respondent determined that, under Texas community (continued...) - 2 - petitioner is liable for additions to tax for failure to file under section 6651(a)(1) of $100 for 1994 and $120 for 1997,2 and for failure to pay estimated tax under section 6654 of $18.99 for 1997.

N WHERRY, Judge: Respondent determined a Federal income tax deficiency for petitioner’s 1997 taxable year in the amount of $13,504 and additions to tax pursuant to section 6651(a)(1) and (2) of $2,506.27 and $2,784.75, respectively, and pursuant to section 6654 of $585.91.1 After concessions,2 the issues for decision are: (1) Whether petitioner is liable for a deficiency in the amount of $13,504 for the 1997 taxable year; and (2) whether petitioner is liable for additions to tax under sections 6

es a valid notice of deficiency under sec. 6212, I.R.C. - 2 - 2. Held, further, R’s determinations of a tax deficiency and addition to tax under sec. 6651(a)(1), I.R.C., are sustained. 3. Held, further, R’s determination of an addition to tax under sec. 6654, I.R.C., is modified by application of the safe harbor provided by sec. 6654(d)(1)(B)(ii), I.R.C. Bernard A. Quarterman, Jr., for petitioner. Nancy C. Carver, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HALPERN, Judge: By notice

t. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined the following deficiencies and additions to tax with respect to petitioner John R. Rinn’s Federal income taxes: - 2 - Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1995 $53,053 $11,888.25 $1,176.73 1996 46,471 11,617.75 2,473.43 1997 47,946 11,986.50 2,565.14 1998 65,711 16,427.75 3,006.82 1999 45,918 11,479.50 2,222.26 2000 30,873 7,718.25 1,649.08 Respondent determined the following deficiencies and

emaining at issue. 2. Held, further, P’s remittances do not affect the amounts of the deficiencies at issue. 3. Held, further, R has failed to meet his burden of production under sec. 7491(c), I.R.C., with respect - 2 - to the addition to tax under sec. 6654, I.R.C., determined for 1995. Gary T. Mackey, pro se. James E. Archie, for respondent. MEMORANDUM OPINION HALPERN, Judge: By notices of deficiency dated September 5, 2001 (the notices), respondent determined deficiencies in, and additions to

MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined deficiencies in petitioner’s Federal income tax, delinquency additions to tax - 2 - under section 6651(a)(1) and (2),1 and estimated tax additions to tax under section 6654 for 1991-97 as follows: Additions to Tax Sec.

Respondent determined that petitioner is liable for the addition to tax under section 6654 for failure to pay estimated tax for 1996-98.

Failure To Pay Estimated Tax Section 6654 imposes an addition to tax for underpaying estimated tax.

Section 6654(a) Section 6654 imposes an addition to tax for failure to pay estimated income tax.

Section 6654(a) Section 6654 imposes an addition to tax on an underpayment of estimated tax.

OPINION VASQUEZ, Judge: Respondent determined the following deficiencies in and additions to petitioner’s Federal income taxes:1 1 All figures are rounded to the nearest dollar. - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1994 $5,005 $684 -- $128 1995 7,923 1,036 -- 203 1996 11,174 1,408 $1,251 304 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court

On April 12, 1999, respondent assessed income tax of $7,382 and additions to tax pursuant to section 6651(a)(1) and (2) and section 6654 for 1996.

Respondent determined deficiencies in petitioners’ Federal income taxes, - 2 - additions to tax pursuant to section 6654,1 accuracy-related penalties pursuant to section 6662(a), and fraud penalties pursuant to section 6663 for the taxable years 1995, 1996, and 1997, in the following amounts: Additions to Tax Penalties Year Deficiency Sec.

Respondent determined deficiencies in petitioners’ Federal income taxes, - 2 - additions to tax pursuant to section 6654,1 accuracy-related penalties pursuant to section 6662(a), and fraud penalties pursuant to section 6663 for the taxable years 1995, 1996, and 1997, in the following amounts: Additions to Tax Penalties Year Deficiency Sec.

Section 6654(a) Section 6654 imposes an addition to tax on an underpayment of estimated tax.

y dated October 11, 2000 (the notices of deficiency), respondent determined deficiencies in, and additions to, each petitioner’s Federal income taxes as follows: John Parks Trowbridge (Dr. Trowbridge) Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $6,533 -- $4 1992 9,492 $1,380 222 1993 83,478 20,870 3,498 1994 121,075 30,269 6,283 1995 130,699 32,595 7,068 - 3 - Sabrina L. Trowbridge (Ms. Martin1) Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $6,197 $105 -- 19

For 1995, respondent determined a deficiency of $155,195, an addition to tax pursuant to section 6651(a)(1) of $36,924.50, and an addition to tax pursuant to section 6654 of $7,963.40.

DINGS OF FACT AND OPINION RUWE, Judge: Respondent issued a notice of deficiency to petitioner in which he determined the following Federal income tax deficiencies and additions to tax: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1996 $13,852.00 $3,116.70 $2,839.66 $737.27 1997 12,637.00 2,843.33 1,832.37 676.10 1998 54,133.00 11,488.95 4,340.27 2,320.88 The issue for decision is whether petitioner is liable for the deficiencies and additions to tax determined by re

nal Revenue Code Sec. 6651(a)(1). E. The Commissioner has erroneously alleged that petitioner owes a penalty of six hundred seventy-one dollars and thirteen cents, ($671.13), for failure to file quarterly estimates pursuant to Internal Revenue Code Sec. 6654. Further, petitioner alleges: 5. The facts upon which petitioner relies, as the basis of the petitioner’s case, are as follows: A. To the best of petitioner’s information, knowledge, and belief, the petitioner’s total income was less than tw

Respondent also determined that petitioner is liable for an addition to tax pursuant to section 6654 for failure to pay estimated tax.

Section 6654 imposes an addition to tax for failure to pay estimated tax. As applicable herein, imposition of the addition is mandatory whenever prepayments of tax, either through withholding or the making of estimated quarterly tax payments during the course of the taxable year, do not equal the percentage of total liability required under the sta

6654 1993 $2,441 $507 $83.05 1994 1,894 126.75 18.31 1995 4,808 852.50 176.50 1996 8,307 1,732.75 360.76 1997 2,786 364 69.99 The issues for decision are: 1. Whether petitioner bears the burden of proof as to respondent’s deficiency determinations. We hold that he does. 2. Whether petitioner had unreported income of $21,733 in 1993, $18,252 in

6654 1985 $296,275.88 ¹$155,784.40 $74,056.47 1986 389,855.00 ¹169,812.76 97,463.75 1987 387,838.00 2290,878.50 $119.43 ¹ Plus 50 percent of the interest due on the portion of the underpayment due to fraud under sec. 6653(b)(2) for 1985 and sec. 6653(b)(1)(JB) for 1986 and 1987. The issues for decision are:¹ 1. Whether petitioner failed to rep

ners are liable for the deficiencies determined by respondent. We hold they are. 2. Whether petitioners are liable for the additions to tax under section 6651(a)(1). We hold they are. 3. Whether petitioners are liable for the additions to tax under section 6654. We hold they are. FINDINGS OF FACT Some facts were stipulated, and we incorporate by this reference the parties’ stipulation of facts and the accompanying exhibits. We find those facts accordingly. Petitioners are husband and wife, and t

VASQUEZ, Judge: Respondent determined the following deficiencies in, additions to, and penalties on petitioner’s Federal income taxes:1 1 All figures are rounded to the nearest dollar. - 2 - Additions to Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662 1992 $117,034 $29,258 $23,407 1993 361,493 90,373 $5,447 1994 48,973 12,243 2,541 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to

ioner is liable for additions to tax for: (1) Failure to file tax returns under section 6651(a)(1); (2) failure to make timely payment of taxes under section 6651(a)(2); and (3) failure by an individual to pay estimated income tax in accordance with section 6654. - 8 - Section 6651(a)(1) provides for an addition to tax of 5 percent of the tax required to be shown on the return for each month or fraction thereof for which there is a failure to file, not to exceed 25 percent. Section 6651(a)(2) pr

Whether Petitioner Is Liable for the Addition to Tax for Failure To Pay Estimated Tax in 1993 Respondent determined that petitioner is liable for the addition to tax under section 6654 for failure to pay estimated tax for 1993.

ed...) - 2 - Additions to Tax and Penalties Year Deficiency Sec. 6653(b)(1)(A) Sec. 6653(b)(1)(B) Sec. 6661 1987 $173,817 $130,363 1 $43,454 Sec. 6653(b)(1) Sec. 6661 1988 53,937 $40,453 $13,484 Sec. 6651(a)(1) Sec. 6663 1989 73,279 $13,792 $54,959 Sec. 6654 Sec. 6662(c) 1990 124,891 $8,057 $24,978 150 percent of the interest due on $173,817. After concessions,2 the primary issue for decision is whether petitioner Donna A. Rowe is entitled to relief from joint liability pursuant to section 60153

NDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined deficiencies in, and additions to, Federal income tax (tax), as follows: - 2 - Haines B. Gaffner, Deceased Addition to Tax Under Year Deficiency Sec. 6651(a)(1)1 Sec.6651(a)(2) Sec. 6654 1992 $75,428.00 $15,797.25 –- $3,289.81 1993 94,418.00 18,622.00 -- 3,028.21 1994 99,382.00 19,624.25 -- 3,952.91 1995 110,823.00 22,236.50 -- 4,691.07 1996 146,782.00 31,279.73 * 7,353.55 *The addition to tax under sec. 6651(a)(2) is calcul

se indicated, section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure. SERVED AUG 1 3 2001 - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1994 $3,361 $ 616 $123 1995 4,738 1,080 232 1996 1,504 331 --- The issues for decision are: (1) Whether petitioner, under section 61, is liable for Federal income taxes on income of $26,457, $31,759, and $15,937, respectively, for 1994, 1995

Fox) that he was liable for a $107,919 deficiency, a $26,408 late-filing addition to tax under section 6651, and a $5,751 addition to tax under section 6654 for underpayment of estimated tax.

Whether Arthur Is Liable for a Delinquency Addition Under Section 6651(a)(1) and/or a Failure To Pay an Estimated Tax Addition Under Section 6654 Section 6651 provides for an addition to tax of 5 percent per month, not to exceed 25 percent of the amount of tax required to be shown on a return, for failure to file.

notice of deficiency issued to Jimmy A. Lobe (Mr. Lobe) that he was liable for deficiencies of $47,563 and $29,296, failure to file additions to tax of $11,879 and $6,592 under - 2 - section 6651(a), and additions to tax of $2,576 and $1,559 under section 6654. As to the same years, respondent determined in a notice of deficiency issued to Cindy R. Lobe (Ms. Lobe) that she was liable for deficiencies of $15,062 and $7,761, failure to file additions to tax of $3,754 and $1,746 under section 6651(

e Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Monetary amounts are rounded to the nearest dollar. - 2 - Addition to tax Addition to tax Taxable Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $5,917 $1,479 $387 1994 4,425 939 191 1996 4,093 1,023 218 After concessions,2 the only remaining issues for decision are:3 (1) Whether petitioner received unreported income during 1990, 1994, and 1996 of $25,838, $30,243, and $29,812,

($13,143). E. The Commissioner has erroneously alleged that petitioner owes a penalty of two thousand, one hundred fifteen dollars and sixty-three cents ($2,115.63), for failure to file adequate quarterly estimates pursuant to Internal Revenue Code §6654. Further, petitioner alleges: 5. The facts upon which the petitioner relies, as the basis of the petitioner’s case, are as follows: A. To the best of petitioner’s information, knowledge and belief, the petitioner’s total income was approximatel

ncies of $2,271 and $10,471, section 6651 additions to tax of $568 and $2,618, and section 6662 accuracy-related penalties of $454 and $2,094.1 As to the respective years 1991, 1992, and 1993, respondent determined that petitioner was liable for deficiencies of $7,739, $36,363, and $2,577, section 6651 additions to tax of $1,935, $9,091, and $644, section 6654 additions to tax of zero, $1,586, and $108, and section 6662 accuracy-related penalties of $1,548, zero, and zero.

Fox) that he was liable for a $107,919 deficiency, a $26,408 late-filing addition to tax under section 6651, and a $5,751 addition to tax under section 6654 for underpayment of estimated tax.

e. Lisa M. Oshiro, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies in petitioner’s Federal income taxes and additions to tax as follows: - 2 - Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $53,380 $2,757 $275 1993 64,534 4,976 626 1994 64,065 4,727 715 1995 55,566 4,567 772 The issues for decision are: (1) Whether petitioner is subject to Federal income tax on wage income from United Airlines; (2) whether petitioner is lia

LARO, Judge: On July 6, 1998, respondent issued a notice of deficiency to petitioner determining deficiencies in and additions to his Federal income taxes for the years and in the amounts as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1986 $12,067 $1,284 $165 1987 6,675 1,172 225 1988 28,231 7,058 1,816 1989 25,087 6,272 1,697 1990 32,125 8,031 2,103 1991 33,841 8,460 1,934 1992 32,282 8,071 1,408 1993 31,642 7,587 1,265 1994 23,751 4,617 928 1995 23,426 4,503 944 The iss

y support respondent’s determination of fraud for each year in issue. - 30 - III. Additions to Tax for Failure To Pay Estimated Tax For 1988, 1989, 1990, 1991, and 1992, respondent determined additions to tax for failure to pay estimated tax under section 6654. If there is an underpayment of estimated tax for any of the years in issue, section 6654(a) imposes an addition to tax equal to the interest rate established under section 6621 applied to the amount of the underpayment for the period of t

ns to tax for failure to file returns for each year at issue pursuant to section 6651(a)(1); and (3) whether petitioner is liable for additions to tax for failure to make estimated tax payments for each year at issue except 1994 and 1996 pursuant to section 6654. 2Prior to trial, petitioner and respondent entered into a stipulation of settled issues, wherein petitioner conceded deficiencies, without regard to self-employment tax, of $829 for 1990, $4,222 for 1991, $2,419 for 1992, $1,841 for 199

Respondent also determined additions to tax under section - 2 - 6651(a)(1)1 for failure to file a return and under section 6654 for failure to pay estimated tax, of $8,635 and $1,447, respectively.

se. Felicia L. Branch, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $14,966 $1,816.25 -0- 1993 17,412 2,399.75 $365.81 1994 17,336 2,569.75 492.70 1995 15,202 1,466.25 1261.76 1The deficiency amounts listed above do not reflect Federal income tax withheld from petitioner's wages. See, e.g., sec. 301.621

years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined deficiencies in petitioner’s Federal income taxes and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1988 $2,162 $ 526.00 $133.98 1989 4,238 1,059.50 286.43 1990 3,786 946.50 249.05 After concessions by the parties,1 the issues for decision are: (1) Whether petitioner is entitled to the filing status of married filing jointly for the purpos

espondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: In a notice of deficiency addressed to petitioner, respondent determined deficiencies and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1995 $12,460 $705 $485 $114 1996 10,210 807 341 153 - 2 - After concessions,1 the issues for our consideration are: (1) Whether petitioner must include in his income wages in the amount of $53,153 and $54,112 for tax years 1995 and 1996, re

for taxable year 1988; (5) whether petitioner is liable for self- employment tax pursuant to section 1401 for taxable years 1988 and 1989; and (6) whether petitioner is liable for additions to tax for failure to pay estimated income tax pursuant to section 6654 for taxable years 1988 and 1989.1 FINDINGS OF FACT The parties have stipulated some of the facts, which are herein incorporated by this reference.

o se. Erin K. Huss, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows: - 2 - Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1993 1$3,136 2$784.00 -- 1994 4,162 775.75 $154.91 1995 10,146 2,254.50 482.15 1Respondent asserts that the deficiency be increased to $5,832 in the Amended Answer because the original deficiency determination gave petitioner credit for a pr

er to file a trial memorandum and to participate in the stipulation process. Respondent moved under Rule 123(b) to dismiss the case as to those issues on which petitioner bore the burden of proof; to wit, the deficiencies and additions to tax under section 6654. Respondent proceeded to trial on the fraud issue. Discussion We first decide whether petitioner's inaction in this case warrants dismissal and entry of decision against him for all issues upon which petitioner has the burden of proof. We

6654 1993 $11,303 $1,934 $299 1994 8,205 2,051 423 1995 5,130 1,283 282 Marilee D. Morin: - 2 - Additions to Tax Year Deficiency Sec. 6651(a) Sec. 6654 1993 $3,545 -- -- 1994 11,645 $2,911 $601 1995 1,624 406 87 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule r

able for the addition to tax under section 6651(a)(1). Under section 6654(a), an addition to tax is imposed for failure to make estimated income tax payments. Petitioner stipulated that he made no payments of estimated tax, and petitioner does not assert that an exception applies. We conclude that petitioner is liable for the addition to tax under section 6654. To reflect the foregoing, Decision will be entered for respondent.

Accordingly, the additions to tax under section 6654 determined by respondent and asserted in the amendment to answer are sustained.

- 3 - addition to tax under section 6651(a) for failure to file a timely return; and (3) whether petitioner is subject to the addition to tax under section 6654 for failure to pay estimated income tax.

, Judge: Respondent determined the following deficiencies in, penalties on, and additions to petitioners' Federal income taxes: - 2 - Betty June Dykstra: Penalties Additions to Tax Year Deficiency Sec. 6663 Sec. 6662(a) Sec. 6651(a)(1) Sec. 6651(f) Sec. 6654 1994 * $5,355 $808 $2,865 $0 $0 1995 33,110 0 0 0 24,372 1,704 * Respondent determined a deficiency of $11,684 against both Betty June and Pieter Dykstra. Pieter Dykstra: Penalty Additions to Tax Year Deficiency Sec. 6662(a) Sec. 6651(a)(1)

We sustain respondent's determination of the addition to tax under section 6654 for all years in issue.

..continued) in this case began prior to July 22, 1998. IRS Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 726. - 6 - Respondent also determined additions to tax for late filing, sec. 6651(a), and for failure to pay estimated tax, sec. 6654. The section 6651 addition applies unless the taxpayer shows that the failure to file was due to reasonable cause and not willful neglect. Petitioner admits that he did not file a 1994 return, and we have rejected his reasons for not doing s

rin, pro se. Julie L. Payne, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income tax: Additions to Tax Year Deficiency Sec. 6651(a) Sec. 6654 1994 $7,317 $1,829 $380 1995 6,822 1,706 370 - 2 - All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. The issues for decisio

deficiency, respondent determined deficiencies in and additions to petitioner Ronald L. Bodwell’s Federal income taxes for the years 1982 through 1994 as follows: - 2 - Ronald L. Bodwell (Petitioner) Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1982 $21,266 $5,121.75 $1,988.90 1983 22,430 5,607.50 1,372.55 1984 23,986 5,996.50 1,508.01 1985 24,944 6,236.00 1,429.38 1986 26,371 6,592.75 1,275.91 1987 24,040 6,010.00 1,290.49 1988 22,607 5,651.75 1,454.16 1989 23,598 5,899.50 1,595.8

ere are deficiencies in income tax for 1988 and 1991, they are liable for the addition to tax under to sec. 6651(a)(1) for those years. Respondent determined that petitioners are liable for the addition to tax for failure to pay estimated tax under sec. 6654 for 1988 and 1989. We lack jurisdiction to decide this issue if petitioners filed income tax returns for years in which the addition is asserted. See sec. 6665(b)(2); Meyer v. Commissioner, 97 T.C. 555, 562 (1991); Fujita v. Commissioner, T.

Estimated Tax Addition Section 6654 provides for an addition to the tax in the case of any underpayment of estimated tax by an individual.

or respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows: Paul I. Yoshihara (Mr. Yoshihara) Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $30,911 $7,728 $1,348 1993 17,912 4,478 751 1994 6,452 1,613 332 1995 6,802 1,701 370 - 2 - Laura L. Yoshihara (Mrs. Yoshihara) Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $21,958 $5,490 $955 1993 9,551 2,388 399 19

(3) Is petitioner liable for the addition to tax under section 6654 for each of the years 1990, 1991, and 1992?

ioners are entitled to claim a $3,000 short-term capital loss on Schedule D for 1995; (3) whether petitioners are liable for an addition to tax pursuant to section 6651(a)(1); and (4) whether petitioners are liable for an addition to tax pursuant to section 6654. Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time that the petition was filed, petitioners resided in Canton, Massachusetts

UM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined deficiencies in, additions to, and a penalty on petitioner's Federal income taxes as follows: - 2 - Docket No. 9376-88 Additions to Tax Year Deficiency Sec. 6653(b) Sec. 6653(b)(2) Sec. 6654 Sec. 6661 1978 $1,161,317 $580,659 -- $37,226 -- 1979 1,246,774 623,387 -- 52,098 -- 1980 364,056 182,028 -- 23,197 -- 1981 464,416 232,208 -- 35,585 -- 1982 621,489 310,745 50% of the 60,604 $155,372 interest due on $621,489 1983 172,038 86,

FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined the following deficiencies, additions to tax, and accuracy-related penalties for the taxable years 1992 and 1993: - 2 - Additions to Tax Penalty Sec. Sec. Year Deficiency 6651(a)(1) Sec. 6654 6662(a) 1992 $19,240 $4,810.25 -- $3,848 1993 58,255 14,564.00 $2,440.84 -- After concessions, the only issue remaining for decision is whether petitioner is liable for the addition to tax authorized by section 6651(a)(1)1 for the taxable ye

6654 1987 $14,493 $3,623 $783 - 2 - 1988 50,029 12,507 3,198 1989 1,163 291 -- 1990 34,767 8,692 2,290 After concessions by the parties, the only remaining issues are whether petitioner is liable for the additions to tax set forth below: Additions to Tax Year Sec. 6651(a) Sec. 6654 1987 $1,150 $280 1988 611 157 1990 1,186 -- At the time the p

We must decide: (1) Whether petitioner is liable for the deficiencies determined by respondent; (2) whether petitioner is liable for the additions to tax determined by respondent under section 6651(a)(1); (3) whether petitioner is liable for the additions to tax determined by respondent under section 6654; and (4) whether petitioner is liable for a penalty under section 6673.

anas, pro se. David Choi and Victoria Crosley, for respondent. MEMORANDUM OPINION FOLEY, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1993 $19,032 $2,006 $636 1994 19,377 3,869 998 - 2 - All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. After concessions, t

Where payments of tax, either through - 14 - withholding or by making estimated quarterly tax payments during the course of the year do not equal the percentage of total liability required under the statute, imposition of the addition to tax under section 6654 is automatic, unless the taxpayer shows that one of the statutory exceptions applies.

sion are: (1) Whether petitioner is liable for Federal income taxes on income of $2,040.63 for 1992, and $21,909 for 1994; (2) whether, for 1994, petitioner is liable for the addition to tax under section 6651(a)(1) for failure to file timely a Federal income tax return; and (3) whether, for 1994, petitioner is liable for the addition to tax under section 6654 for failure to make estimated tax payments.

6654 1993 $15,492 $1,067 -- $127 1994 14,745 -- $7,001 450 1995 17,651 -- 13,208 960 - 2 - Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. In his petition filed on July 29, 1997, Mr. VanNoord cont

6654 1990 $2,097 $524 $137 1991 2,028 507 116 - 2 - Janice Leonard: Additions to Tax Year Deficiency Sec. 6651 Sec. 6654 1990 $436 $109 --- 1991 791 198 $45 Matthew and Janice Leonard: Penalty Year Deficiency Sec. 6662(b)(1) 1993 $723 $145 1994 5,054 1,011 Unless otherwise indicated, all section references are to the Internal Revenue Code in

Respondent determined the following defi- ciencies in, additions to, and accuracy-related penalty on petitioner's Federal income tax for the years 1992 through 1995: - 2 - Accuracy- Additions to Tax related Penalty Year Deficiency Sec. 6651(a)(1)1 Sec. 6654 Sec. 6662(a) 1992 $16,442 $2,822 -- $3,264 1993 17,378 4,170 $728 -- 1994 16,174 4,044 839 -- 1995 46,117 11,529 2,501 -- We must decide whether respondent's determinations for each of the years at issue should be sustained. We hold that they

(4) Whether petitioner is liable for the additions to tax pursuant to section 6654 for failure to pay estimated income tax.

ax: 1 The Surridges were copetitioners in docket No. 10495-97. Mr. Surridge was the sole petitioner in docket No. 10496-97. For clarity, we refer to the Surridges as petitioners for all years. - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $9,672 $2,418 -- 1991 4,615 1,154 $263 1992 11,216 2,804 492 1993 1,354 339 55 1994 2,486 622 80 Respondent reflected the determinations for 1990 in a notice of deficiency issued to petitioners on February 20, 1997. Respondent reflected

ciencies in Federal individual income tax and additions to tax under sections 6651(a)(1) (failure to file) and 6654 (underpayment of estimated income tax) against petitioner as follows: - 2 - Additions to Tax, I.R.C. Year Deficiency Sec. 6651(a)(1) Sec. 6654 1989 $3,274 $ 819 $221 1990 3,469 867 228 1991 3,611 903 208 1992 3,329 832 145 1993 3,180 795 133 1994 7,398 1,850 381 1995 2,772 693 151 Unless indicated otherwise, all section references are to the Internal Revenue Code in effect for the

s liable for the additions to tax for fraudulent failure to file determined by respondent under section 6651(f). We hold he is.1 4. Whether petitioner is liable for the additions to tax for failure to pay estimated tax determined by respondent under section 6654. We hold he is. 1 Thus, we do not decide respondent's alternative determination under sec. 6651(a). - 3 - 5. Whether petitioner is liable for a sanction under section 6673(a). We hold he is and require him to pay to the United States a p

gift, and certain excise taxes), subsection (a) shall not apply to any addition to tax under section 6651, 6654, or 6655; except that it shall apply-- (1) in the case of an addition described in section 6651, to that portion of such addition which is attributable to a deficiency in tax described in section 6211; or (2) to an addition described in section 6654 or 6655, if no return is filed for the taxable year.

ned deficiencies in and additions to petitioner's Federal income taxes as follows: 1 After the trial of this case, Ralph A. Caruso II filed a Motion to Withdraw which was granted by the Court. - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $13,997 $3,499.25 $811.54 1992 10,926 2,731.50 476.54 1993 9,575 2,393.75 401.18 1994 9,406 2,351.50 488.12 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rul

. Valentine, pro se. Eric D. Swenson, for respondent. MEMORANDUM OPINION CHIECHI, Judge: Respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1)1 Sec. 6654 1990 $20,709 $5,177 $1,356 1991 19,711 4,928 1,126 1992 8,188 2,047 357 1993 4,940 1,235 207 1994 4,651 1,163 241 We must decide whether the determinations in the notices of deficiency (notices) that respondent issued to petitioner should be

Whether petitioner is liable under section 6654 for failing to pay estimated income tax for 1986 through 1988.

A fortiori, it does not preclude the imposition of the addition to tax under section 6654, which does not arise out of petitioner's criminal activity, and in any event is properly characterized as remedial and not punishment.

ro se. Michael A. Pesavento, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION BEGHE, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income tax: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1987 $102,525 $25,631 $5,537 1988 46,332 11,583 2,964 SERVED .00 6 997 - 3 - Petitioner drafted Mrs. Putman's will, which left her entire estate to her three daughters in equal shares. The will also named petitioner sole personal representa

6654 1986 $13,147 $3,287 $635 - 2 - Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. The issues for decision are: (1) Whether petitioner is entitled to claimed deductions for business expens

se. William R. Davis, Jr., for respondent. MEMORANDUM OPINION GERBER, Judge: Respondent determined deficiencies in petitioner's Federal income and self-employment taxes and additions to tax as follows: Additions to Tax Year Deficiency Sec.6651(a)(1) Sec. 6654 1992 $8,323 $1,935 $335 1993 8,663 2,166 363 - 2 - After concessions,1 the issues for our consideration are: (1) Whether petitioner is liable for income and self-employment taxes in 1993; (2) whether petitioner is entitled to claim a standa

for respondent. MEMORANDUM OPINION TANNENWALD, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows: - 2 - Petitioner Donald J. Miravalle Additions to Tax Under Tax Year Deficiency Sec. 6653(b) Sec. 6654 1982 $12,402 1$6,201 -- 1983 74,586 137,293 $10,009 1 Plus 50 percent of the interest due on the deficiency. Petitioner Lillian Joy Miravalle Additions to Tax Under Tax Year Deficiency Sec.6653(b) Sec. 6654 1982 $12,402 1$6,201 -- 1983 74,58

- 2 - for the taxable year 1994 for a deficiency in income tax in the amount of $24,002, a fraudulent failure to file penalty under section 6651(f) in the amount of $18,002, and an estimated tax penalty under section 6654 in the amount of $1,237.

ustin, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Prior to issuing a notice of deficiency, respondent made a jeopardy assessment against petitioner for 1991, 1992, and 1993, as follows: Additions to Tax Year Sec. 6651(a)(1) Sec. 6654 1991 $1,489 $342 1992 6,114 1,068 1993 2,842 1,191 -2- Within 60 days of making the jeopardy assessment, respondent determined deficiencies in, and additions to, petitioner's Federal income tax for 1991, 1992, and 1993 as follows: Additions

nia L. Hamilton, for respondent. MEMORANDUM OPINION SCOTT, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax for 1990 through 1993 as follows: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1)1 Sec. 6654 1990 $5,472 $1,368 --- 1991 5,675 1,419 $324 1992 5,869 1,467 256 1993 6,124 612 257 The issues for decision are: (1) Whether petitioner received taxable income in the amounts determined by respondent during the years 1990 through 1993; (2)

-32- Section 6654 provides for an addition to tax for failure to pay estimated income tax. Because Ms. Ng failed to pay estimated tax for 1990, section 6654 applies. Finally, respondent determined an addition to tax under section 6661 for 1986, 1987, and 1988. Section 6661 provides for a 25-percent addition to tax for substantial understatement. We sust

Quezada petitioned the Court to redetermine respondent's determinations with respect to his 1988 through 1992 taxable years. Respondent determined the following deficiencies and additions thereto: - 2 - Additions to Tax Year Deficiency Sec. 6651(a) Sec. 6654 1988 $56,124 $13,966 $3,590 1989 33,575 8,394 2,270 1990 40,531 10,133 2,667 1991 100,185 25,046 2,589 1992 77,245 19,288 3,365 Following petitioner's concession that he is liable for the deficiencies determined by respondent, we must decide

. Palmer, pro se. Roslyn D. Grand, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies and additions to tax in petitioner's income tax as follows: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $34,553 $8,638 $1,509 1993 31,360 7,840 1,314 2 The issues for decision are: 1. Whether petitioner may deduct business expenses in the amount of $70,170.68 for 1992 and $58,369.81 for 1993, as petitioner contends; $17,924 for 1992 and

in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1993 $3,616 $807 $132 1994 3,359 754 154 Petitioner resided in Fremont, California, at the time he filed his petition. After concessions,2 the issues are: (1) Whether petitioner is liable for the asserted deficiencies and additions to tax, a

Whether petitioners, pursuant to section 6654, are liable for additions to tax for underpayment of estimated taxes for 1990 and 1991.

-32- Section 6654 provides for an addition to tax for failure to pay estimated income tax. Because Ms. Ng failed to pay estimated tax for 1990, section 6654 applies. Finally, respondent determined an addition to tax under section 6661 for 1986, 1987, and 1988. Section 6661 provides for a 25-percent addition to tax for substantial understatement. We sust

ndent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notices dated June 28, 1994, respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1988 $33,616 $8,404 $330 1989 44,162 10,972 2,966 1990 8,376 2,094 551 1991 8,766 2,192 504 1992 8,815 2,204 384 All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax

ner. Based on Mr. Mildren's representation that he possessed the requirements needed to be admitted to practice before this Court, we specially recognized him to represent petitioner at trial. - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1)2 Sec. 6654 1986 $11,553 $2,888.25 $558 1988 15,174 2,956.50 731 1990 15,187 3,189.25 997 1991 25,369 5,342.25 967 The issues remaining for decision are:3 (1) Is petitioner entitled to a net operating loss deduction for each of the years at issue that i

Whether petitioner, pursuant to section 6654, is liable for an addition to tax for failing to make estimated tax payments.

DUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes. - 2 - Petitioner James B. Murtaugh: Addition to Tax Addition to Tax Year Deficiency Sec. 6651(a) Sec. 6654 1987 $24,520 $4,748 $361 1988 20,939 3,124 738 1990 20,349 3,925 998 1991 6,737 1,460 331 1992 4,554 1,105 192 Petitioner Joan E. Murtaugh: Addition to Tax Addition to Tax Year Deficiency Sec. 6651(a) Sec. 6654 1987 $2,075 $100 $0 1988 1,901

To reflect the foregoing, An appropriate order and decision will be entered for respondent except for the addition to tax under section 6654.

tech Co. Dividend income from Bellsouth American 23 Transtech Co. Dividend income from Ameritech American 18 Transtech Co. Dividend income from Ameritech American 15 Transtech Co. Petitioner made no estimated tax payments during 1990, as required by section 6654. - 4 - Petitioner's failure to timely file a Federal income tax return was not attributable to reasonable cause within the meaning of section 6651(a). OPINION Issue 1. Unreported Income Respondent's determinations as to petitioner's tax

son, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined a deficiency in, and additions to, petitioner's Federal income tax for the taxable year 1988 as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1988 $98,917 $24,729.25 $6,326.15 - 2 - After concessions by the parties,1 the only issue for decision is: Whether pursuant to section 1034(a), petitioner may defer recognition of the gain from the sale of his principal residence in Livermo

(3) Is petitioner liable for the additions to tax under section 6654 for 1986 and 1988?

Sec. 6653(b)(2) Sec. 6661 1982 $131,240 $65,620 * $32,810 1983 156,291 78,146 * 39,073 * 50 percent of interest due on portion of underpayment attributable to fraud. Stanley L. Wade Docket No. 4623-94 Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1984 $133,837 $33,459 $8,415 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. After settlemen

ther determined an addition to tax under section 6654(a) for each of the years in issue, asserting that petitioner failed to pay estimated tax. This addition to tax is mandatory unless petitioner proves that he met one of the exceptions contained in section 6654. Recklitis v. Commissioner, 91 T.C. 874, 913 (1988). Petitioner has offered no evidence to show that any of the statutory exceptions apply. Accordingly, we sustain respondent's determination under section 6654(a) for petitioner's 1990 an

itioner. Nancy Graml, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in, and additions to, petitioner's Federal income tax: Additions to Tax Year Deficiency Sec. 6651(a)(1)1 Sec. 6654 1991 $68,440 $11,214 $2,228 1992 53,582 6,951 1,087 1 All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - The sole issue r

lowing deficiencies and additions to tax in petitioners' Federal income taxes: John F. and Sarah R. Daugharty docket No. 6023-95 Year Deficiency 1991 $4,583 1992 8,680 1993 8,406 Faye E. Daugherty docket No. 6280-95 Year Deficiency Sec. 6651(a)(1) Sec. 6654 1988 $4,701 $1,175 $302 1989 4,568 1,142 309 1990 4,395 1,099 288 1991 4,208 1,052 241 1992 3,967 992 171 1993 3,840 960 160 In order to protect the Government from a potential whipsaw, respondent has taken inconsistent positions in these doc

s 180, 181, and 182.1 Respondent determined a deficiency in petitioner's Federal income tax for the year 1989 in the amount of $1,849, an addition to tax in the amount of $241 pursuant to section 6651(a)(1), and an addition to tax of $58 pursuant to section 6654. 1All section references are to the Internal Revenue Code in effect for the taxable year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - The issues for decision are: (1) Whether petitioner had un

tioner is liable for the addition to tax for failure to file a return under section 6651(a) for 1992. E. Failure To Pay Estimated Tax Respondent also determined that petitioner is liable for the addition to tax for failure to pay estimated tax under section 6654. The addition to tax for failure to pay estimated tax under section 6654 applies unless the taxpayer shows that he or she meets one of the computational exceptions provided in section 6654(e), none of which applies here. Petitioner offer

ated additions to tax. Petitioner contends that he did not file a 1991 return because he did not have the money to pay any tax that would have been due with that return. - 5 - Petitioner makes no contention with respect to the addition to tax under section 6654. We hold for respondent as to both additions. In order to avoid the addition to tax under section 6651(a)(1), petitioner must prove that his failure to file was: (1) Due to reasonable cause and (2) not due to willful neglect. Sec. 6651(a)

. All Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax for the years indicated: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $2,699 $674.75 - 1991 1,420 355.00 $82.00 1992 1,822 455.50 79.00 1993 1,224 288.25 47.99 After concessions by the parties,2 the issues remaining for decision are: (1) Whether petitioner had unreported nonemployee compensation in amount

., for 1989. - 2 - Held, further, Ps are liable for an addition to tax for failure to file timely returns under sec. 6651(a)(1), I.R.C., for 1988 and 1989. Held, further, Ps are liable for an addition to tax for failure to pay estimated taxes under sec. 6654, I.R.C., for 1988 and 1989. Held, further, W does not qualify for innocent spouse relief under sec. 6013(e), I.R.C. Ismael Gonzalez, for petitioner Hugh Wilkinson. Melvin Duke, for petitioner Evelyn Wilkinson. Theresa G. McQueeney, for respo

ed a $14,733 deficiency in petitioner's Federal income tax for 1991, an addition to tax for failure to timely file a 1991 Federal income tax return pursuant to section 6651(a)(1), and an addition to tax for failure to pay estimated taxes pursuant to section 6654. - 2 - The sole issue for decision is whether petitioner is entitled to innocent spouse relief pursuant to section 6013(e). Petitioner concedes that respondent's determinations in the notice of deficiency are otherwise correct. Unless ot

066 $104 --- 1992 3,700 642 --- 1993 1,524 --- --- Respondent determined the following Federal income tax deficiencies and additions to tax with respect to petitioner James E. Stafford (Mr. Stafford): Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1989 $ 3,539 $ 885 $239 1990 11,440 2,092 34 1991 2,066 104 --- 1992 3,700 240 --- 1993 1,721 100 --- Background The deficiencies in income taxes are based on respondent's determinations that petitioners failed to report income in the follo

r decision are: 1. Whether petitioner is liable for additions to tax for fraud under section 6653(b) for 1985, 1986, and 1987. We hold that he is. 1 Petitioner concedes that he is liable for the addition to tax for failure to pay estimated tax under sec. 6654 for 1985, 1986, and 1987. - 3 - 2. Whether the imposition of additions to tax for fraud against petitioner under section 6653(b) for 1985, 1986, and 1987, after petitioner’s conviction for income tax evasion under section 7201 for 1986 and

Section 6654 Failure To Pay Estimated Tax Where payments of tax, either through withholding or by making estimated quarterly tax payments during the course of the year, do not equal the amount required under the statute, imposition of the addition to tax under section 6654 is automatic, unless the taxpayer shows that one of the statutory exceptions

ndent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notice dated April 10, 1995, respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1988 $5,621 $1,405 $359 1989 35,648 8,912 2,413 1990 5,774 1,444 380 1991 4,421 1,105 254 1992 3,765 941 165 1993 4,552 -- -- All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references a

Casali, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined that petitioner has a deficiency in Federal income tax of $111,795 for 1990 and additions to tax of $27,706 under section 6651(a)(1) and $797 under section 6654. Petitioner was president of Elan Leather Corp. (Elan). After concessions, we must decide the following: - 2 - 1. With respect to $146,193 of Elan’s income that petitioner received but did not deposit in Elan’s bank accounts, whether peti

d. (2) Is petitioner liable for 1991 for self-employment tax? We hold that he is. (3) Is petitioner liable for 1991 for the addition to tax under section 6651(a)(1)? We hold that he is. (4) Is petitioner liable for 1991 for the addition to tax under section 6654? We hold that he is. (5) Is petitioner liable for a penalty under section 6673? We hold that he is liable for a $5,000 penalty. Petitioner resided in Carson City, Nevada, at the time he filed the petition. - 5 - At the hearing on respond

tax, and penalty: Earnest and Laura Tillman, docket No. 4281-94 Additions to Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6662(a) 1989 $27,770 $6,967 $5,057 Earnest Tillman, docket No. 13423-94 Additions to Tax Year Deficiencies Sec. 6651(a)(1) Sec. 6654 1990 $33,203 $8,301 $2,179 1991 53,119 13,280 3,046 In an amendment to her answer, respondent alleges that Mr. Tillman is liable for deficiencies for 1990 and 1991, greater than those amounts shown in the corresponding notice. The greater d

pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and - 2 - 182.1 Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows: ______Additions to Tax_______ Year Deficiency Sec. 6651(a) Sec. 6654 1989 $2,119 $530 $144 1990 2,456 614 160 1991 2,584 100 --- The issues for decision are: (1) Whether petitioner is liable for Federal income taxes on wages received during the years in issue; (2) whether section 6501 bars the assessment and

ORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined deficiencies in, and additions to, petitioner Jerry Webb's (petitioner) Federal income tax for 1990, 1991, and 1992 as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $12,693.00 $ 3,132.50 $ 831.25 1991 17,824.00 4,456.00 1,025.23 1992 19,168.00 1,120.50 249.32 Respondent determined deficiencies in, and additions to, petitioner Carolyn Webb's (Carolyn Webb) Federal income tax for 1990, 1991, and 1992

Addition to Tax Under Section 6654 Respondent further determined an addition to tax under section 6654 for the year in issue, asserting that petitioner failed to pay estimated tax.

Code section 6654 reggires an original estimated assessment of the tax and underpayment before penalties can apply. 21. Code section 6673 has absolutely no legislative implementing regulation and is without the force and effect of law. 22. Code section 6214 limits the jurisdiction of Tax Court to redetermining g deficiency when g retyrn ip deficient. 23

ORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined deficiencies in, and additions to, petitioner Jerry Webb's (petitioner) Federal income tax for 1990, 1991, and 1992 as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $12,693.00 $ 3,132.50 $ 831.25 1991 17,824.00 4,456.00 1,025.23 1992 19,168.00 1,120.50 249.32 Respondent determined deficiencies in, and additions to, petitioner Carolyn Webb's (Carolyn Webb) Federal income tax for 1990, 1991, and 1992

Additions to Tax Under Section 6654 Respondent determined an addition to tax under section 6654 for each year in issue, asserting that petitioner failed to pay estimated tax.

ect to respondent’s determinations concerning his 1987 through 1992 Federal income taxes. Respondent determined that petitioner was liable for the following deficiencies and additions thereto: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1987 $4,221 $1,055 $227 1988 3,750 938 241 1989 5,826 1,457 397 1990 5,587 1,397 367 1991 4,099 1,025 235 1992 4,109 1,027 180 Following concessions, we must decide: 1. Whether certain amounts paid to petitioner during the subject years were

ec. 6653(b)(1)(B) Sec. 6661 1987 $21,182 $15,887 1 $5,296 1 50 percent of the interest payable pursuant to sec. 6601 with respect to the portion of any underpayment that is due to fraud. Additions to Tax Year Deficiency Sec. 6651(f) Sec. 6653(b)(1) Sec. 6654 1988 $10,300 N/A $7,725 $659 1989 16,103 $12,077 N/A 1,089 Unless otherwise indicated, all section references are to the Internal Revenue Code as in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practic

On brief, respondent has conceded the additions to tax that were determined against petitioner under section 6651 for both 1990 and 1991; respondent has also conceded the addition to tax under section 6654 for the year 1990.

UDGE PANUTHOS, Chief Special Trial Judge: Respondent determined a deficiency in petitioner's 1991 Federal income tax in the amount of $8,241, an addition to tax pursuant to section 6651(a) in the amount of $894.25, and an addition to tax pursuant to section 6654 in the amount of $175.85.2 The issues for decision are: (1) Whether petitioner timely filed his 1991 Federal income tax return;3 (2) whether petitioner can elect married filing joint return status pursuant to section 6013; (3) whether 2

Section 6654 Addition to Tax Respondent also determined that petitioner is liable for the addition to tax under section 6654 for the years in issue. Section 6654 provides an addition to tax for failure to make timely and sufficient payments of estimated tax. Petitioner argues that, because he did not have taxable income for any of the years in issu

the parties,2 the issues for decision are: (1) Whether the "wages" received by petitioner are taxable; (2) whether petitioner is liable for the addition to tax for failure to file a return pursuant to section 6651(a) in the amount of $1,257; and (3) whether petitioner is liable for the addition to tax for underpayment of estimated tax pursuant to section 6654 in the amount of $241.

, Judge: By notices dated March 11, 1994, March 18, 1994, April 12, 1994, and June 15, 1994, respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1987 $25,096 $6,274.00 $1,355 1988 19,548 4,887.00 1,248 1989 28,462 7,116.00 1,926 1990 33,185 8,296.25 2,178 1991 30,884 7,721.00 1,771 This case presents the following issues: 1. Whether petitioner is liable for the deficiencies determine

Thus, petitioner made the "required annual payment" in the installments mandated by section 6654; accordingly, there is no underpayment of estimated taxes for the year at issue.

6654 1990 $9,517 $2,334 $- 0 - 1991 15,473 3,853 878 Nevan Y. King Additions to Tax Year Deficiency Sec. 6651 Sec. 6654 1990 $28,908 $7,227 $- 0 - 1991 35,964 8,991 2,050 By Amended Answer, respondent asserts the following increased deficiencies: Doyle A. King Additions to Tax Year Deficiency Sec. 6651(a) Sec. 6654 1990 $28,291 $6,218 $1,490 1

6654 1990 $9,517 $2,334 $- 0 - 1991 15,473 3,853 878 Nevan Y. King Additions to Tax Year Deficiency Sec. 6651 Sec. 6654 1990 $28,908 $7,227 $- 0 - 1991 35,964 8,991 2,050 By Amended Answer, respondent asserts the following increased deficiencies: Doyle A. King Additions to Tax Year Deficiency Sec. 6651(a) Sec. 6654 1990 $28,291 $6,218 $1,490 1

Thody, with the following determinations: Additions to Tax Year Deficiency § 6651(f) § 6651(a)(2) § 6654 2006 $13,653 $13,482 $4,309 $646 2007 37,747 27,367 9,437 1,053 2008 36,732 26,631 9,183 1,180 2009 51,807 37,560 12,952 1,240 2010 26,017 18,862 6,504 558 III.

Individual Income Tax Return.4 On July 20, 2020, the Commissioner assessed tax of $282,637, a section 6651(a)(1) addition to tax of $61,243 for failure to timely file, and a section 6654 addition to tax of $4,881 for failure to make sufficient estimated tax payments.

The IRS’s determination of additions to tax under section 6654 is consistent with petitioner’s failure to make estimated tax payments, the seventh badge of fraud.

Anderson, the IRS determined the Served 03/25/25 2 [*2] following deficiencies and additions to tax under sections 6651(a)(1) and (2) and 6654:1 Additions to Tax2 Year Deficiency § 6651(a)(1) § 6651(a)(2) § 6654 2005 $13,956 $3,140 $3,489 $560 2006 12,314 2,771 3,079 583 2007 11,204 2,521 2,801 510 2008 12,564 2,827 3,141 404 2009 7,459 1,678 (2) 179 For Ms.

On September 10, 2019, respondent mailed to petitioner a notice of deficiency determining deficiencies and additions to tax as follows: Additions to Tax Year Deficiency § 6651(a)(2) § 6651(f)3 § 6654 2010 $89,237 $22,309 $64,696 $1,913 2011 71,536 17,884 51,863 1,416 2012 91,277 22,819 66,175 1,636 2013 153,166 38,291 111,045 2,750 2014 271,246 67,811 196,653 4,870 2015 274,325 54,865 198,885 4,940 2016 73,490 10,288 53,280 1,756 2017 67,656 5,412 49,050 1,619 2 Court records reflect an admitted

rch 20, 2023, the Internal Revenue Service (IRS) determined a federal income tax deficiency for petitioner’s 2018 tax year of $38,662, as well as additions to tax of $8,699 under section 6651(a)(1),1 $8,892 under section 6651(a)(2), and $1,254 under section 6654. The issues for decision are (1) whether petitioner failed to report taxable income, including amounts received for work as nonemployee compensation; (2) whether petitioner is entitled to deduct purported business expenses related to his

On September 26, 2016, respondent assessed (1) the reported income tax liability, (2) an addition to tax for failure to timely pay, see § 6651(a)(2), (3) an addition to tax for failure to pay estimated tax, see § 6654, and (4) interest, see § 6601.

The notice determined a tax deficiency of $10,230, as well as additions to tax of $2,302 under section 6651(a)(1),1 $1,432 under section 6651(a)(2), and $332 under section 6654 for tax year 2018.

Respondent assessed additions to tax for failure to pay estimated tax under section 6654 and for failure to timely pay tax shown as owed on the return under section 6651(a)(2).

, failed to fully pay the tax shown on these returns. The IRS accordingly assessed the reported tax liabilities and statutory interest, as well as additions to tax for failure to pay tax, see I.R.C. § 6651(a)(2) and failure to pay estimated tax, see I.R.C. § 6654. The Moores entered into an installment agreement with the IRS for their 2011, 2012, 2014, and 2015 tax years and made multiple payments towards their outstanding liabilities. On March 6, 2017, the Commissioner terminated the installmen

turns, the IRS assessed federal income tax liabilities of $5,230 for 2010 and $8,914 for 2012, as well as statutory interest. The IRS also determined additions to tax for failure to pay tax, see I.R.C. § 6651(a)(2), failure to pay estimated tax, see I.R.C. § 6654, and failure to timely file a tax return, see I.R.C. § 6651(a)(1). Mr. Casement thereafter entered action could be based, a proceeding filed in this Court pursuant to section 6330 is moot.” MacDonald v. Commissioner, T.C. Memo. 2009-240

Served 09/11/24 2 [*2] Additions to Tax and Penalties Year Deficiency § 6651(a)(1)2 § 6651(a)(2) § 6654 § 6662 2010 $92,902 $23,226 — — $18,580 2011 46,730 11,683 — — 9,346 2012 16,027 4,196 — — 3,205 2014 88,506 18,729 *3 $1,484 — 2015 142,260 31,534 * 2,520 — 2016 148,011 32,821 * 3,481 — The deficiencies result from respondent’s determinations with respect to petitioners’ gross income and business expense deductions claimed on their returns

The notice determined a deficiency of $60,811, an addition to tax of $4,016 under section 6651(a)(1) for failure to timely file, an addition to tax of $3,659 under section 6651(a)(2) for failure to timely pay, and an addition to tax of $424 under section 6654 for failure to pay estimated tax.

owe Price) issued petitioner Form 1099–R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for the 2017 tax year, reporting an early 2 Respondent has conceded the 10% additional tax on an early distribution from a qualified retirement plan under section 72(t) and the addition to tax under section 6654 for failure to pay proper estimated tax.

to timely pay, with the addition for failure to timely file being asserted at the increased rate of section 6651(f) for a fraudulent failure to file. The Commissioner also asserted an addition to tax for failure to make estimated tax payments under section 6654. The Commissioner later conceded the addition for failure to timely pay. And on brief, the Commissioner did not address the addition for failure to make estimated tax payments; we will also regard that addition as conceded. The Commissio

As to tax year 2015, the Notice of Deficiency determined a section 6651(a)(1)1 addition to tax of $8,535, a section 6651(a)(2) addition to tax of $8,156 (calculated as of October 31, 2019), and a section 6654 addition to tax of $1,206.

§ 6662(a) § 6651(a)(1) § 6651(a)(2) § 6654 2011 $32,577 $6,515 $7,955 – – 2014 259,858 – 58,468 To be – determined 2015 213,404 – 48,016 To be $3,843 determined 2016 167,453 – 22,606 To be 4,003 determined 2 The section 6651(a)(2) amounts due from Mrs.

Respondent determined an income tax deficiency of $51,952; an addition to tax under section 6651(a)(1) for failure to timely file of $11,689; an addition to tax under section 6651(a)(2) for failure to timely pay of $11,689; and an addition to tax under section 6654 for failure to pay estimated tax of $933.

ese consolidated cases respondent issued two notices of deficiencies to petitioner Joseph Belcik, the first for 2008–16 and the second for 2017 and 2018, determining deficiencies totaling approximately $2.7 million and additions to tax under section 6651(f)2 for fraudulent failure to file, under section 6651(a)(2) for failure to pay tax, and under section 6654 for failure to pay estimated tax.

e his individual tax returns, and penalties under section 6662(a). On May 20, 2019, petitioner petitioned this Court for redetermination of the deficiencies, additions to tax, and penalties. In his answer, respondent asserted additions to tax under section 6654. Respondent also asserted additions to tax under section 6651(f), reserving the additions to tax under section 6651(a)(1) as determined in the notice as an alternative. On March 9, 2023, respondent filed a Motion for Summary Judgment on t

The IRS as- sessed the $11,028 tax liability shown on the delinquent return along with additions to tax under section 6651(a) (for failure to timely file and pay) and section 6654 (for failure to pay estimated tax), plus accrued interest.

rticipated and issued a memorandum findings of fact and opinion determining a deficiency in income tax due from petitioner of $33,497.60 and additions to tax of $7,536.96 under section 6651(a)(1), $8,374.40 under section 6651(a)(2), and $17.35 under section 6654. Hyde v. Commissioner, T.C. Memo. 2 In Robinette v. Commissioner, 439 F.3d 455, 461–62 (8th Cir. 2006), rev’g 123 T.C. 85 (2004), the U.S. Court of Appeals for the Eighth Circuit held that this Court’s review of CDP cases is limited by t

The IRS determined additions to tax under section 6654 for 2009 and 2013.

The IRS assessed the tax as shown on the delinquent return along with additions to tax under section 6651(a) (failure to timely file and pay) and section 6654 (failure to pay estimated tax), plus accrued interest.

Item Concession Section 6651(a)(2) addition to tax Petitioner is not liable for this addition to tax Section 6654 addition to tax Petitioner is not liable for this addition to tax Head of Household filing status Petitioner is entitled to Head of Household filing status Personal exemptions Petitioner is entitled to three personal exemptions Wage income $59,510 Taxable retirement distributions $52,433 Interest $14 Capital gain $3,417 Donations (to G

MORANDUM FINDINGS OF FACT AND OPINION GREAVES, Judge: With respect to petitioner’s Federal income tax for 2009 through 2016 (years at issue), the Internal Revenue Service (IRS or respondent) determined tax deficiencies totaling $1,566,802, additions to tax under section 6651(f), additions to tax under section 6651(a)(2), and additions to tax under section 6654.1 Petitioner contends that he did not receive taxable income because he is not an “individual” subject to tax.

Served 07/25/23 2 [*2] Year Deficiency Failure to File Failure to Pay Failure to Pay Es- Addition to Tax Addition to Tax timated Tax § 6651(a)(1) § 6651(a)(2) Addition to Tax § 6654 2013 $40,169 $9,038 $10,042 $721 2014 113,886 25,624 To be determined 2,045 2015 24,419 5,494 To be determined 440 2016 22,242 5,004 To be determined 532 The deficiencies are attributable to unreported rental income, gain from the sale of real property, taxable Social Security benefits, and certain “other income.” Pe

5 [*5] $10,761.50 section 6651(a)(2) addition to tax for failing to timely pay the tax shown on the return; and (5) a $3,078 section 6654 estimated-tax penalty.

Yamada determined deficiencies for the years in issue and additions to tax under sections 6651 and 6654 as follows: Additions to Tax Year Deficiency § 6651(a)(1) § 6651(a)(2) § 6654 2008 $53,754 $12,095 $13,439 – 2009 91,450 20,576 –5 $2,190 2011 55,324 12,448 – 1,095 The notice addressed to Ms.

s - Partnership - Innovation Ventures LLC” (i.e., the Inventory Gain issue addressed in the Form 870–LT) and a tax liability of $2.3 million. Additionally, the IRS determined nearly $1 million in additions to tax under section 6651(a)(1) and (2) and section 6654. 3 The Commissioner plausibly explains (and we assume) that the reference in the “Remarks” to “unrealized receivables” is a “scrivener’s error” that should instead refer to inventory. 4 Our order of July 28, 2022, Doc. 70, stated: The Fo

taffing Solutions. On October 15, 2019, the IRS issued a notice of deficiency based on the SFR. In the notice of deficiency, the IRS determined a deficiency in tax for 2015 totaling $59,339, with additions to tax under section 6651(a)(1) and (2) and section 6654. Respondent now concedes that Dr. Sherman is not liable for the section 6654 addition to tax. III. The October 30, 2019, Unfiled Return and Reported Expenses On October 30, 2019—after the SFR was prepared and the notice of deficiency was

§ 6654 2001 $7,384 $852.30 $947.00 $135.42 2002 8,474 908.78 1,009.75 118.51 2005 4,134 562.95 625.50 — 2006 12,145 1,207.35 1,180.52 218.30 2007 21,796 1,188.23 844.96 156.84 2008 11,142 802.80 356.80 — Mr. Mattson did not contest any of the six notices of deficiency. Accordingly, the IRS assessed the foregoing deficiencies, additions to tax, and

The IRS subsequently assessed the reported tax as well as an addition to tax for failure to timely pay tax under section 6651(a)(2), an addition to tax for failure to pay estimated tax under section 6654, and statutory interest.

In 2016 petitioner spent about two weeks in the United States visiting his then 29-year-old daughter at the home he owned in Georgia, and about one week visiting his then 80-year-old mother at her home in Chattanooga, 2 Respondent concedes that petitioner (1) is not liable for the addition to tax for failure to pay estimated tax under section 6654 and (2) did not realize cancellation of debt income of $2,286.

Regarding section 6654, the record establishes that petitioner failed to make his required annual payments for the years in issue.10 Petitioner disputes the additions to tax on brief and asserts that the record lacks evidence of respondent’s compliance with section 6751(b)(1).

evant times, and all Rule references are to the Tax Court Rules of Practice and Procedure. 2 Respondent concedes that petitioner during 2011 did not receive taxable So- cial Security benefits of $22,395 and is not liable for an addition to tax under section 6654. Served 05/18/22 2 [*2] FINDINGS OF FACT The following facts are derived from the parties’ pleadings, the documents admitted into evidence at trial, the trial testimony, and the documents and information admitted into evidence pursuant t

A Letter 950 is 2 Specifically, the RAR asserted (1) additions to tax under section 6651(a)(1) for the 2012, 2013, and 2014 tax years, (2) additions to tax under section 6651(a)(2) for the 2013 and 2014 tax years, and (3) additions to tax under section 6654 for the 2012 and 2014 tax years.

Served 06/23/22 2 [ *2] Additions to tax Year Deficiency § 6651(f) § 6651(a)(2) § 6654 $33,163 $24,043.18 $8,290.75 $1,763.53 1997 9,971 7,228.98 2,492.75 452.59 1998 34,586 25,074.85 8,646.50 1,661.08 1999 43,357 31,433.83 10,839.25 2,331.92 2000 31,173 22,600.43 7,793.25 1,245.79 2001 13,779 9,989.78 3,444.75 460.45 2002 10,095 1,565.28 539.75 -0- 2004 36,599 24,060.58 8,296.75 1,315.95 2005 3,448 898.28 309.75 -0- 2006 21,8

The notice determined a deficiency of $449,934, as well as additions to tax under section 6651(a)(1) for failure to file her tax return, section 6651(a)(2) for failure to pay tax, and section 6654 for failure to pay estimated tax, and statutory interest.

v. Commissioner, 108 T.C. 320, 334-335 (1997) (explaining that a court will not set aside a settlement stipulation unless good cause is shown), aff’d, 208 F.3d 205 (3d Cir. 2000). Furthermore, the parties agree that petitioner is not liable for the sec. 6654 addition to tax that respondent determined for failure to pay proper estimated tax. - 6 - Discussion The Commissioner’s determinations set forth in a notice of deficiency are generally presumed correct, and the taxpayer bears the burden of

The notices also determined additions to tax under section 6651(a)(1) for failure to file, under section 6651(a)(2) for failure to pay, under section 6654 for failure to pay estimated tax, and under section 6651(f) for fraudulent failure to file (for 2004- 2006 only).

Failure To Pay Estimated Tax Section 6654 imposes an addition to tax on an individual who underpays his estimated tax.

- 3 - [*3] The IRS assessed for each year the reported liability, an addition to tax for failure to timely pay under section 6651(a)(2), an addition to tax for failure to pay estimated tax under section 6654, and statutory interest.

The IRS assessed for each year the reported tax, an addition to tax for failure to timely pay tax under section 6651(a)(2), an addition to tax for failure to pay estimated tax under section 6654, and statutory interest.

Section 6654 Additions to Tax for 2011 and 2012 Section 6654(a) imposes an addition to tax "in the case ofany underpayment ofestimated tax by an individual". The addition to tax is calculated with reference to four required installment payments ofthe individual's estimated tax liability. Sec. 6654(c) and (d). Each required installment payment is eq

Nhi T. Luu, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HALPERN, Judge: Respondent determined deficiencies in, and additions to, petitioner's Federal income tax as follows:¹ Additions to tax Year Deficiency Sec. 6651(a)(2) Sec. 6651(f)¹ Sec. 6654 2005 $102,978 $25,745 $74,659 $4,131 2006 78,547 19,637 56,947 3,717 2007 87,638 21,910 63,538 3,989 2008 103,683 25,921 75,170 3,332 2009 78,713 19,678 57,067 1,885 2010 69,058 17,265 50,067 1,481 ¹Alternatively, respondent determined that

and $4,204,640 for the 2011 and 2012 tax years, along with additions thereto under section 6651(a)(1) of - 15 - [*15] $657,823 and $946,044 for the 2011 and 2012 tax years, additions thereto under section 6651(a)(2) of$730,914.50 for the 2011 tax year and an amount to be computed at a later date for the 2012 tax year, and additions thereto under section 6654 of$57,882.05 and $75,381.83 for the 2011 and 2012 tax years.

Section 6654 Additions to Tax for 2011 and 2012 Section 6654(a) imposes an addition to tax "in the case ofany underpayment ofestimated tax by an individual". The addition to tax is calculated with reference to four required installment payments ofthe individual's estimated tax liability. Sec. 6654(c) and (d). Each required installment payment is eq

The IRS accordingly assessed for each year the reported tax, an addition to tax under section 6651(a)(2) for failure to timely pay, an addition to tax under section 6654 for failure to pay estimated tax, and statutory interest.

- [*3] in Sterling Heights, Michigan) a notice ofdeficiency for each year, consistent with the SFRs. The notices determined deficiencies and additions to tax in the following amounts: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2009 $8,050 $1,731 $1,154 $183 2010 7,983 1,667 815 157 2011 9,887 2,202 1,272 194 2012 7,552 1,699 944 135 Mr. Schwager filed a timely petition for redetermination in this Court relating to his 2012 taxable year, one ofthe four years for wh

The IRS thereafter assessed for each year the reported tax, an addition to tax for failure to timely pay under section 6651(a)(2), an addition to tax for failure to pay estimated tax under section 6654, and statutory interest.

cy for tax years 1991, 1992, 1993, 1994, and 1995.2 The notice ofdeficiency showed that respondent had determined the following deficiencies, additions to tax, and penalties: Additions to tax Penalty Tax year Deficiency Sec. 6651(f) Sec. 6651(a)(2) Sec. 6654 Sec. 6663(a) 1991 $108,652 --- --- --- $78,447.75 1992 61,885 --- --- --- 46,413.75 1993 52,397 --- --- --- 39,297.75 1994 45,490 $32,980.25 $11,372.50 $2,343.73 --- 1995 320,852 232,617.70 80,213 17,515.76 --- In 2008 petitioner filed a tim

003-08 and 2010-12 pursuant to section 6020(b). On the basis ofthe substitutes for returns, respondent issued notices ofdeficiency in which he determined the following: - 3 - [*3] Additions to tax Tax year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $1,694 $370.58 $370.58 $42.96 2004 2,631 591.98 434.12 76.37 2005 8,172 1,814.40 846.72 323.00 2006 6,303 1,418.18 409.70 298.29 2007 7,243 1,629.68 941.59 329.65 2008 633 142.43 63.30 --- 2010 3,055 687.38 305.50 --- 2011 6,181 1,390.7

y 1, 2016. Upon its receipt respondent assessed the reported liability, as well as additions to tax for failure to file timely under section 6651(a)(1), failure to pay timely under section 6651(a)(2), and failure to make estimated tax payments under section 6654. Petitioner timely filed a Federal income tax return for 2015. Upon its receipt respondent assessed the reported liability as well as an addition to tax for failure to pay timely under section 6651(a)(2). - 3 - [*3] On December 2, 2016,

For each year at issue, respondent promptly assessed the total tax shown in petitioner's return, as well as applicable interest and additions to tax under section 6651(a)(2) for failure to timely pay and section 6654 for failure to pay estimated tax (collectively, unpaid liabilities).

ssionertook his time and - 16 - concluded the exams by issuing them a notice ofdeficiency for both years only in September 2009. The deficiencies and penalties for Judith Coffey were: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $661,259.00 $143,835.53 $159,817.25 - 0 - 2004 521,416.00 117,318.60 130,354.00 $14,942.27 And for James Coffey: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $229,304.00 $45,938.25 $51,042.50 - 0 - 200

(a)(2) addition to tax 5,350 06/17/13 Interest 3,679 06/02/14 Sec. 6651(a)(2) addition to tax 2,568 06/02/14 Miscellaneous penalty 32,099 07/07/14 Sec. 6662(a) penalty 22,358 12/01/14 Miscellaneous penalty 83,844 12/01/14 Deficiency 111,358 12/01/14 Sec. 6654 addition to tax 2011 784 09/30/13 Sec. 6651(a)(1) addition to tax Abated 09/30/13 Self-reported tax 39,615 09/30/13 Interest 1,980 09/30/13 Sec. 6651(a)(2) addition to tax 3,565 09/30/13 Interest 707 03/10/14 Sec. 6651(a)(2) addition to tax

Section 6654 imposes an addition to tax for underpayment ofa required installment ofestimated tax. The Commissioner's burden requires him to produce evidence that the taxpayerhad a "required annual payment" under section 6654(d). To do so the Commissioner must establish the tax shown on the taxpayer's return for the preceding year or demonstrate th

Accordingly, on December 17, 2012, respondent assessed the liability plus additions to tax for failure to timely pay the tax under section 6651(a)(2) and failure to make sufficient estimated tax payments under section 6654, and interest.

determined deficiencies in petitioner's Federal income tax, as well as additions to tax under sections 6651(a)(1) and (2) and 6654 for the taxable years and in the amounts as follows: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2010 $7,012 $1,407.38 $1,563.75 $132.34 2011 28,578 6,280.20 Undetermined¹ 551.13 2012 54,084 12,168.90 Undetermined 969.66 ¹For the sec. 6651(a)(2) additions to tax for the 2011 and 2012 taxable years, the notice ofdeficiency states: "*com

During the examination ofpetitioners' 2013 return respondent determined that petitioners were liable for a section 6662 accuracy-related penalty of$3,983 and a section 6654 addition to tax of$533.

ssionertook his time and - 16 - concluded the exams by issuing them a notice ofdeficiency for both years only in September 2009. The deficiencies and penalties for Judith Coffey were: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $661,259.00 $143,835.53 $159,817.25 - 0 - 2004 521,416.00 117,318.60 130,354.00 $14,942.27 And for James Coffey: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $229,304.00 $45,938.25 $51,042.50 - 0 - 200

Failure To Pay Estimated Tax Section 6654 imposes an addition to tax on an individual who underpays his estimated tax.

Respondent also determined additions to tax of$3,455,980.75 for failure to pay for 2005 under section 6651(a)(2), of$4,450,725.23 for failure to file for 2006 under section 6651(a)(1), of$4,945,250.25 for failure to pay for 2006 under section 6651(a)(2), and of$936,115.55 for failure to pay estimated income tax for 2006 under section 6654.¹ Accuracy-relatedpenalties totaling $1,383,627.80 were also determined under section 6662(a).

eturn for 2010 and that he received and failed to report $364,179 ofcancellation ofdebt income during that same year. At trial respondent conceded that petitionerwas not liable for the addition to tax for failure to make estimated tax payments under sec. 6654. - 3 - [*3] I. Homes, Loans, and Tax Year 2010 In 1974 petitioner purchased property on Stevenson Street in Santa Rosa, California (Stevenson Street property), to be used as his primary residence. That property served as petitioner's primar

prietorship called Axiom Theory Group. In 2013 he filed delinquent Federal income tax returns for those years, reporting on each return a balance due. Respondent assessed the tax as reported plus additions to tax under section 6651(a)(1) and (2) and section 6654. In an effort to collect these unpaid liabilities the IRS filed on March 25, 2014, an NFTL reflecting aggregate liabilities of$30,969. Petitioner timely re- quested a CDP hearing, indicating that he desired an installment agreement (IA),

ssionertook his time and - 16 - concluded the exams by issuing them a notice ofdeficiency for both years only in September 2009. The deficiencies and penalties for Judith Coffey were: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $661,259.00 $143,835.53 $159,817.25 - 0 - 2004 521,416.00 117,318.60 130,354.00 $14,942.27 And for James Coffey: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $229,304.00 $45,938.25 $51,042.50 - 0 - 200

ssionertook his time and - 16 - concluded the exams by issuing them a notice ofdeficiency for both years only in September 2009. The deficiencies and penalties for Judith Coffey were: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $661,259.00 $143,835.53 $159,817.25 - 0 - 2004 521,416.00 117,318.60 130,354.00 $14,942.27 And for James Coffey: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $229,304.00 $45,938.25 $51,042.50 - 0 - 200

This addition to tax under section 6654 is mandatory unless the taxpayer can place himselfunder one ofthe computational exceptions provided in that section.

, LLC, $488 in net rental income, and $18,696 in capital gains. Petitioner also conceded that his wife received $20,343 in wage income and that he and his wife jointly received $93 in taxable interest. Finally, petitioner conceded he is liable for a sec. 6654 addition to tax. Respondent conceded that petitioner is allowed five dependency exemptions and deductions totaling $121,640 for general sales taxes, real estate taxes, home mortgage interest, and charitable contributions. - 3 - [*3] The par

The section 6654 addition to tax is mandatory unless the taxpayer satisfies one ofthe computational exceptions in section 6654(d) or the other exceptions in section 6654(e). See Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980). Petitioner testified that she did not meet her filing and payment obligations because she was overwhelmed by work and the

Finally, petitioner persistently asserted frivolous contentions and is therefore liable for a $5,000 section 6673(a)(1) penalty relating to 2009 and a $5,000 section 6673(a)(1) penalty relating to 2011. Contentions we have not addressed are irrelevant, moot, or meritless. To reflect the foregoing, Appropriate orders and decisions will be

This statement thus withdraws any assertion by the IRS for 2013 regarding the section 6651(a)(1) addition to tax (which was mentioned in the notice ofdeficiency and the examination report), the section 6651(a)(2) addition to tax (which was mentioned in the notice ofdeficiency), the section 6654 addition to tax (which was mentioned in the notice ofdeficiency), and the section 6662 penalty (which was mentioned in the notice ofdeficiency and the examination report).

Section 6654 does not contain a general exception for reasonable cause or good faith, and petitioner has not shown that he satisfied any ofthe statutory exceptions under section 6654(e). See Mendes v. Commissioner, 121 T.C. 308, 323 (2003). - 12 - [*12] Accordingly, petitioner is liable for the addition to tax under section 6654(a) for 2010. We ha

pondent determined an $11,637 income tax deficiency and additions to tax for failure to timely file, failure to pay timely, and failure to pay estimated tax for petitioner's 2012 tax year, as follows: Additions to tax Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 $2,618.33 $1,687.37 $208.64 Petitioner does not dispute that he received the income on which the deficiency is based and that he did not timely file a return or pay tax or make estimated tax payments. Instead, petitioner contends that he is

PINION KERRIGAN, Judge: In these consolidated cases, respondent determined the following deficiencies, penalties, and additions to tax: SERVED Jan 05 2017 - 2 - [*2] Additions to tax Penalty Year Deficiency sec. 6663 sec. 6651(a)(1) sec. 6651(a)(2) sec. 6654 1998 $47,791 $35,843 --- --- --- 2000 109,136 --- $24,555 $27,284 $5,870 2001 105,569 --- 23,753 26,392 4,219 2002 145,329 108,996 --- --- --- Respondent issued separate notices ofdeficiency to petitioner husband and petitioner wife for tax

Finally, petitioner persistently asserted frivolous contentions and is therefore liable for a $5,000 section 6673(a)(1) penalty relating to 2009 and a $5,000 section 6673(a)(1) penalty relating to 2011. Contentions we have not addressed are irrelevant, moot, or meritless. To reflect the foregoing, Appropriate orders and decisions will be

,356.25 and $3,245.85 for failure to timely file Federal income tax returns for 2008 and 2009, SERVED Jun 22 2017 - 2 - [*2] respectively; (2) section 6651(a)(2) additions to tax for failure to timely pay Federal income tax for 2008 and 2009; (3) a section 6654 addition to tax of $343.12 for failure to pay estimated tax for 2009; and (4) a section 6662(a) accuracy-related penalty of$4,285 for 2008.¹ After concessions,2 the issues for decision are whether petitioner: (1) is entitled to deduct tra

PINION KERRIGAN, Judge: In these consolidated cases, respondent determined the following deficiencies, penalties, and additions to tax: SERVED Jan 05 2017 - 2 - [*2] Additions to tax Penalty Year Deficiency sec. 6663 sec. 6651(a)(1) sec. 6651(a)(2) sec. 6654 1998 $47,791 $35,843 --- --- --- 2000 109,136 --- $24,555 $27,284 $5,870 2001 105,569 --- 23,753 26,392 4,219 2002 145,329 108,996 --- --- --- Respondent issued separate notices ofdeficiency to petitioner husband and petitioner wife for tax

Section 6654(a) Section 6654 imposes an addition to tax on an individual who underpays his estimated tax.

In the notice ofdeficiency respondent determined an income tax deficiency of$256,365, a section 6651(a)(1) addition to tax of$57,682, a section 6651(a)(2) addition to tax of$64,091, and a section 6654 addition to tax of$13,645.

mit this return until after the notice ofdeficiency was issued, her deficiency for 2012 is $79,559. The parties agree that she is not liable for additions to tax under section 6651(a)(1) or (2) but that she is liable for a $247 addition to tax under section 6654. The return petitioner filed on August 29, 2015, reported an overpayment of $38,447. At no time before filing that return had petitioner submitted a claim for refund ofany portion ofthis overpayment. The parties have since stipulated tha

s due on the substitute returns and so is liable for the addition to tax under section 6651(a)(2) for each ofthe years at issue. - 24 - [*24] C. Failure To Pay Estimated Tax Respondent determined that petitioner is liable for additions to tax under section 6654. Section 6654(a) and (b) provides for an addition to tax in the event ofa taxpayer's underpayment ofa required installment ofestimated tax. As it relates to this case, each required installment ofestimated tax is equal to 25% of the "requ

Section 6654 Addition to Tax for Failure To Pay Estimated Tax Section 6654(a) provides for an addition to tax in case ofany underpayment ofestimated tax.¹° Respondent determined section 6654(a) additions to tax for 2009 and 2010. Petitioner did not file a return for either year, did not have Federal income tax withheld from his wages, and made no e

at the Commissioner says that Dr. Reynoso owes: (cid:16)042a fraudulent-failure-to-file penalty under section 6651(f);7 (cid:16)042a failure-to-timely-paypenalty under section 6651(a); and (cid:16)042a penalty for failing to pay estimated tax under section 6654. Beneath all six ofthese issues is the common ground ofDr. Reynoso's credibility. And we must find that there is not much there. Here arejust some examples: (cid:16)042Dr. Reynoso admitted during trial that he didn't file his tax returns

Section 6654 likewise imposes - 7 - [*7] additions to tax in the event ofan underpayment ofa required installment of individual estimated tax but, as applicable herein, provides no exception for reasonable cause or lack ofwillful neglect. Rader v. Commissioner, 143 T.C. 376, 390 (2014), aff'd in part, 616 F. App'x 391 (10th Cir. 2015). The Commiss

Blair is not liable for an addition to tax under section 6654 for failure to make estimated tax payments because the Commissioner failed to meet his burden.

Respondent assessed tax of$510,534 for tax year 2008.2 On February 28, 2011, respondent also assessed the following additions to tax: (1) $6,024 under section 6654 for failure to make sufficient estimated tax payments; (2) $104,994 under section 6651(a)(1) for failure to timely file; and (3) $44,135 under section 6651(a)(2) for failure to timely pay tax owed.3 Respondent also assessed $37,427 ofinterest for tax year 2008.

Federal income tax deficiencies and additions to tax as follows:¹ ¹Unless otherwise indicated, all section references are to the Internal (continued...) SERVED Sep 12 2016 - 2 - [*2] Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2006 $32,853 $7,391.93 $8,213.25 $1,554.75 2007 9,234 2,077.65 2,308.50 420.24 2008 8,096 1,821.60 1,740.64 260.16 2009 52,027 11,706.08 8,064.19 1,245.64 After concessions,2 the issue for decision is whether petitioner's vow of poverty caus

Respondent assessed the tax reported as due as well as a $64 addition to tax under section 6654 for failure to pay estimated tax.

1) entitled to the expense deductions claimed on the Schedules C attachedto the signed Forms 1040 for tax years 2008 and 2009; (2) liable for the addition to tax under section 6651(a)(1) for tax years 2008 and 2009; (3) liable for the addition to tax under section 6651(a)(2) for tax years 2008 and 2009; and (4) liable for the addition to tax under section 6654 for tax year 2008.

1) entitled to the expense deductions claimed on the Schedules C attachedto the signed Forms 1040 for tax years 2008 and 2009; (2) liable for the addition to tax under section 6651(a)(1) for tax years 2008 and 2009; (3) liable for the addition to tax under section 6651(a)(2) for tax years 2008 and 2009; and (4) liable for the addition to tax under section 6654 for tax year 2008.

The total assessed amount was $212,306.² On May 30, 2011, and July 16, 2012, the IRS assessed the tax reported on petitioners' 2010 and 2011 returns, respectively, as well as section 6651(a)(2) additions to tax for failure to timely pay tax, section 6654 additions to tax for failure to properly make estimated tax payments, and accrued interest.

tioner husband as a nonfiler, on March 3, 2010, the IRS mailed him a notice of deficiency in which it determined the following deficiencies in Federal income tax and additions to tax: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2002 $125,122 $8,297.55 $9,219.50 -0- 2003 149,444 33,624.90 37,361.00 $3,855.82 Attached to the notice ofdeficiency was a Form 4549-A, Income Tax Discrepancy Adjustments, which set forth the basis for the aforementioned income tax deficienc

tioner husband as a nonfiler, on March 3, 2010, the IRS mailed him a notice of deficiency in which it determined the following deficiencies in Federal income tax and additions to tax: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2002 $125,122 $8,297.55 $9,219.50 -0- 2003 149,444 33,624.90 37,361.00 $3,855.82 Attached to the notice ofdeficiency was a Form 4549-A, Income Tax Discrepancy Adjustments, which set forth the basis for the aforementioned income tax deficienc

--- MAJORITY --- Kerrigan, Judge-. Respondent determined the following deficiencies and additions to tax with respect to tax years 2002, 2003, and 2004: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2002 $485,805 $98,821 $109,801 $1,667 2003 106,758 24,021 26,690 2,754 2004 54,648 12,296 13,662 1,566 Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect for the years in issue. We round all monetary amounts to the nearest

equirements ofsection 6020(b) and, in a separate notice ofdeficiency, determined deficiencies in petitioner's Federal income tax and related additions to tax for 1999 and 2000 as follows: Additions to tax Year Deficiency Sec. 6651(f) Sec. 6651(a)(2) Sec. 6654 1999 $180,255 $130,685 $45,064 $2,347 2000 113,568 82,337 28,392 6,108 'Unless otherwise indicated, all statutoryreferences are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rule

ofthis discussion, respondent conceded at trial and on briefthat the deficiencies should be reduced by $3,374, $238, and $138 for 1999, 2000, and 2001, respectively. Respondent also conceded that petitioner is not liable for an addition to tax under sec. 6654 for 1999. -3- [*3] On August 8, 2005, respondent mailed copies ofa notice ofdeficiency for the years at issue to each ofthree addresses that the IRS had on file for petitioner. One ofthe addresses was petitioner's last known address. Howeve

equirements ofsection 6020(b) and, in a separate notice ofdeficiency, determined deficiencies in petitioner's Federal income tax and related additions to tax for 1999 and 2000 as follows: Additions to tax Year Deficiency Sec. 6651(f) Sec. 6651(a)(2) Sec. 6654 1999 $180,255 $130,685 $45,064 $2,347 2000 113,568 82,337 28,392 6,108 'Unless otherwise indicated, all statutoryreferences are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rule

In addition, respondent determined that petitioner was liable for section 6651(a)(1) and (2) additions to tax relating to the years in issue and section 6654 additions to tax relating to 2008 and 2009.

Respondent also determinedthat petitioner is liable for additions to tax for failure to pay estimated tax under section 6654 for tax years 2004 and 2005.

y was due to reasonable cause. See Higbee v. Commissioner, 116 T.C. at 446-447. We accordingly sustainthe section 6651(a)(2) additions to tax. C. Failure To Pay Estimated Tax Respondent determined that petitioner is liable for additions to tax under section 6654. In a proceeding before this Court, the Commissioner's obligation under section 7491(c) initially to come forward with evidence that it is appropriate to apply a particular addition to tax against a taxpayer is conditioned upon the taxpa

uce the amount ofeach addition to tax and may 5 The additions to tax under sec. 6651(a)(1) and (2) do not apply ifthe failure to timely file and the failure to timely pay were due to reasonable cause and not due to willful neglect. Exceptions to the sec. 6654 addition to tax are more restrictive. See, e.g., sec. 6654(e)(3)(B). At trial petitioner did not show that any exception under sec. 6654(e) applies or that the addition to tax is otherwise inapplicable. - 8 - possibly provide a basis for an

from accounts that were held in his relatives' names. On February 25, 2010, the parties entered into a decision documentwhich set forth the following deficiencies in income tax and additions to tax: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1998 $59,423 $201,919 -0- 1999 3,962,411 1,209,681 -0- 2000 3,922,839 984,710 -0- 2001 1,475,791 369,939 $629 4(...continued) limitation on assessment were validly extended. - 5 - [*5] The decision document further stipulatedthat interest wo

For purposes ofsection 6654, an individual's tax consists ofincome and self-employmenttax determined before the application ofany wage withholding credits which, under section 6654(g)(1), are treated as payment of estimated tax.

For purposes ofsection 6654, an individual's tax consists ofincome and self-employmenttax determined before the application ofany wage withholding credits which, under section 6654(g)(1), are treated as payment of estimated tax.

that petitioner did not file a 2006 tax return (i.e., relating to the preceding year). In addition, respondent established, pursuant to the SFR, that petitionerhad a 2007 tax liability.5 Petitioner does not meet the requirements of any exceptions to section 6654. See sec. 6654(e). Accordingly, he is liable for this addition to tax. See sec. 6654(a). Section 6673(a) authorizes this Court to impose a penalty ofnot more than $25,000 whenever it appears that a taxpayer's position in a proceeding is

had paid the taxes on the due dates. Accordingly, we sustain respondent's determinations as to the section 6651(a)(2) additions to tax. Respondent also determined that petitioner is liable for additions to tax for failure to pay estimated tax under section 6654. Section 6654 imposes an addition to tax on an individual who underpays his estimated tax.38 The addition to tax is calculated with reference to four required installment payments ofthe taxpayer's estimated tax liability. Sec. 6654(c) an

uctions in the income tax and additions to tax were in order which led to various concessions by respondent before trial. 1Respondent's notice ofdeficiency determinations were as follows: Additions to tax Year Deficiency Sec. 6651(f) Sec. 6651(a)(2) Sec. 6654 1993 $67,332 $48,815.70 $16,833.00 $2,821.17 1994 69,317 50,254.83 17,329.25 3,571.36 1995 93,663 . 67,905.68 23,415.75 5,113.22 1996 56,930 41,274.25 14,232.50 3,030.12 1997 290,346 210,500.85 72,586.50 15,641.09 1998 56,926 41,271.35 14,2

had paid the taxes on the due dates. Accordingly, we sustain respondent's determinations as to the section 6651(a)(2) additions to tax. Respondent also determined that petitioner is liable for additions to tax for failure to pay estimated tax under section 6654. Section 6654 imposes an addition to tax on an individual who underpays his estimated tax.38 The addition to tax is calculated with reference to four required installment payments ofthe taxpayer's estimated tax liability. Sec. 6654(c) an

dvising petitioner that - 3 - [*3) respondent intended to collect the following unpaid liability for tax year 2008 and thatpetitioner could schedule a hearing with the Appeals Office: Assessment Amount Income tax $28,590 Sec. 6651(a)(2) penalty 143 Sec. 6654 penalty 480 Interest 38 Abatement (3,475) 2010 overpayment (22) Total 25,754 Petitioner timely filed a Form 12153, Request for a Collection Due Process or Equivalent Hearing, on November 23, 2009, requesting an installment agreement and an o

S received copies ofpetitioner's 2002 and 2004 income tax returns. Nor does the record reveal the date the IRS commenced examining petitioner's 2002 and 2004 income tax returns. - 6 - Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2002 $283,555 $35,563.73 $39,515.25 $9,045.50 2003 789,518 147,943.58 164,381.75 20,370.53 2004 280,241 56,728.35 63,031.50 8,030.86 Attached to the notice ofdeficiencywas a Form 4549-A, Income Tax Discrepancy Adjustments, which set forth th

Section 6654 Section 6654(a) imposes an addition to tax where prepayments oftax, either through withholding or by making estimated quarterly tax payments during the course ofthe year, do not equal the percentage oftotal liability required under the statute. However, the addition to tax will not apply ifone ofthe several statutory exceptions applies

Addition to Tax Under Section 6654 Section 6654 imposes an addition to tax on an individual who underpays his estimated tax.

ifhe had paid the tax on the due date. Accordingly, we sustain respondent's determination as to the section 6651(a)(2) addition to tax. Respondent also determined that petitioner is liable for additions to tax for failure to pay estimated tax under section 6654. Section 6654 imposes an addition to tax on an individual who underpays his estimated tax.7 The addition to tax is calculated with reference to four required installmentpayments ofthe taxpayer's estimated tax liability. Sec. 6654(c) and

r as a nonfiler, on November 25, 2009, respondent mailed petitioner a notice of deficiency in which he determined the following deficiencies in Federal income tax and additions to tax: Additions to tax Sec. Year Deficiency 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2002 $283,555 $35,563.73 $39,515.25 $9,045.50 2003 789,518 147,943.58 164,381.75 20,370.53 2004 280,241 56,728.35 63,031.50 8,030.86 Attached to the notice of deficiency was a Form 4549-A, Income Tax Discrepancy Adjustments, which set forth

Section 6654 Section 6654(a) imposes an addition tó tax "in the case ofany underpaymentofestimatedtax by an individual". A taxpayerhas an obligation to pay estimated tax for a particularyear only ifhe has a "required annual payment" for that year. Sec. 6654(d). A required annual payment generally is equal to the lesser of(1)90% ofthe tax shown on t

pondent's determinationwith respect to petitioner's liability for the additions to tax under section 6651(a)(2) for the years in issue." Respondent also determined that petitioner is liable for additions to tax for failure to pay estimated tax under section 6654. Section 6654 imposes an addition "The amounts ofthe sec. 6651(a)(2) additions toc ted in th s opi io be adjusted to reflect the adjustments to gross receipts ca - 58 - [*58] to tax on an individual who underpays his estimated tax." The

ner a notice ofdeficiency relating to petitioner's 2007 Federal income tax. Respondent determined an income tax deficiency (including self-employmenttax), plus additions to tax, as follows: Additions to tax Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 $64,330 $14,474 1$7,398 $2,928 1The sec. 6651(a)(2) addition to tax due from petitioner for 2007 is to be computed as 0.5% ofthe underpayment oftax for 2007, commencing on the due 1All section references are to the Internal Revenue Code in

oner deficiencies for the six years in issue and additions to tax for failure to file, failure to pay, and failure to inake estimated tax payments as follows: SSVED MAY 3 0 202 - 2 - Additions to tax' Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2002 $9,945 $1,943.33 $2,159.25 $238.78 2003 10,629 2,391.53 2,657.25 274.24 2004 16,590 3,732.75 4,147.50 475.41 2005. 12,314 2,770.65 (1) 493.90 2006 9,048 2,035.80 (1) 428.18 2007 7,095 1,596.38 (') 322.90 iTo be computed in the Rule 155

Consequently, on March 16, 2009, respondent assessed the income tax deficiency determined for 2004 of$4,926, a section 6651(a)(1) addition 1;o tax of $1,108 for failure to timely file a return, a section 6651(a)(2) addition to tax of $1,182 for failure to timely pay tax, a section 6654 addition to tax of$141.15 for failure to pay estimated income tax, and interest of$1,874.57.

Respondent also concedes that petitioner is not liable for additions to tax under section 6651(a)(1) and (2)2 or under section 6654 for 2006.

ACT AND OPINION HALPERN, Judge: By notice ofdeficiency (notice), respondent determined deficiencies in, and additions to tax with respect to, petitioner's Federal income tax as follows:1 Additions to tax Year Deficiency Sec. 6651(f) Sec. 6651(a)(2) Sec. 6654 2003 $14,595 $10,581 $3,649 , $377 2004 21,342 15,473 5,336 612 By answerto amendedpetition, respondent supported by specific averments his determination ofadditions to tax under section 6651(f) and, as an alternative to those additions to t

dated December 1, 2009, in which respondent determined the following deficiencies and additions to tax with respect to petitioners' Federal income tax: SERVED NOV - 1 2012 - 2 - [*2] Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2000 $17,799 $4,005 $4,450 $957 2001 35,385 6,612 7,346 790 After concessions,' the sole issue for decision is whetherpetitioners are liable for self-employmenttax under section 14012 on payments made to Lauren A. Howell by Intelemed, LLC, i

returns pursuant to section 6020(b) and issued petitioner a notice ofdeficiency dated November 5, 2008, showing the following income tax deficiencies and (cid:16)042 additions to tax. Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2003 $461,511 $103,839 $115,377 $11,907 2005 167,549 37,698 to be determined (cid:16)042 6,720 7 2006 111,695 25,131 to be determined .5,285 2007 7,379 1,328 to be determined - 335 On February 5, 2009, respondent received from petitioner Fo

The petition asserts no error with respect to the additions to tax for failure to timely file, failure to timely pay, and· - 7 - failure to pay estimated tax under section 6651(a)(1) and (2) and section 6654 for the years at issue.

The $40,604 oftax was assessed shortly after the Watchmans filed their return, togetherwith a $1,349 addition to tax under section 6654 for failure to pay estimated tax and $249 of interest.

y and in the prolonged pretrial proceedings that it's possible that the Esrigs did not underpay for some ofthe years at issue. For any such years, ofcourse, there may not be penalties. -8- Additions to Tax/Penalties Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662 1998 $124,983 $31,243.00 $5,672.01 --- 1999 261,455 65,260.25 12,534.00 --- 2000 203,841 50,965.50 10,962.43 -- 2001 22,407 4,617.25 --- $4,481 2002 40,387 10,066.75 --- 8,077 2003 52,918 19,834.25 --- 10,584 And these are the parti

Section 6654 Section 6654(a) imposes an addition to tax where prepayments oftax, either through withholding or by making estimated quarterly tax payments during the course ofthe year, do not equal the percentage oftotal liability required under the statute. However, th'e addition to tax will not apply ifone ofthe several statutory exemptions applie

pondent issued notices of deficiency in which he determined the following deficiencies and additions to tax with respect to petitioner's Federal income tax: SERVED JUN 2 8 2012 - 2 - Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2004 $16,577 $3,730 . $4,144 $163 2005 24,141 5,432 5,552 968 2006 24,488 5,510 4,163 1,159 2008 21,280 2,879 640 381 The issues for decision are: (1) whether petitionerhad unreported compensation income for each ofthe years at issue; (2) whe

late petitioners' estimated annual payment for their 2007 taxable year, ifany. See Wilson v. Commissioner, T.C. Memo. 2012-229, at *17. Thus, respondent has not met his burden ofproducing evidence that petitioners had a required annual payment under section 6654. Therefore, petitioners are not liable for the addition to tax under section 6654, and we will direct respondent to abate that assessment. 4The parties submitted a stipulated exhibit, Form 656, Offer in Compromise, in which petitioners s

ent issued notices of deficiency in which he determined the following deficiencies and additions to tax with respect to petitioner's Federal income tax: SERVED AUG 1 3 2012 - 2 - [*2] Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2005 $40,153 $9,034 $9,837 $1,611 2008 186,440 12,112 3,499 -0- IIn the posttrial memorandum respondent states that petitioner's deficiency for 2008 is $86,444. Respondent appears to have made a typographical error in quantifying the 2008 de

Section 6654 Section 6654(a) imposes an additionto tax when a taxpayer fails to pay a required installment ofestimated income tax. Each required installment is equal to 25% ofthe required annual payment. Sec. 6654(d)(1)(A). The required annual payment is equal to the lesser of(1) 90% ofthe tax shown on the return for the taxable year (or, ifno retu

On September 29, 2008, the Internal Revenue Service (IRS) assessed petitioners' self- reported income tax liability, the estimated tax addition to tax under section 6654, and the currently due failure to pay addition to tax of $320.19 under section 6651(a) (2) and credited the withholding payments.

o as the IRS) issued to the petitioner, Carolyn Gay Harper, notices of deficiency determining the following deficiencies in taxes and additions to tax: Addition to Tax Addition to Tax Addition to Tax Year Deficiency Sec. 6651(a) (1) Sec. 6651(a) (2) Sec. 6654 2005 $6,211 $1,397.47 $869.54 $249.10 2006 4,060 913.50 324.80 192.13 The IRS has conceded that Ms. Harper is not liable for the addition to tax for failing to make estimated tax payments of her 2005 tax liability. Resolving the remaining i

Petitioners also reported that they were liable for a $528 addition to tax under section 6654 for failure to pay estimated tax.

Section 6654 (a) Respondent determined that petitioner is liable for an addition to tax under section 6654 (a) for failure to pay estimated income tax for 2004. Section 6654 (a) imposes an addition to tax. "in the case of any underpayment of estimated tax by an individual". A taxpayer has an obligation to pay estimated tax for a particular year onl

Gleason is liable for additions to tax under section 6654 (a) for failure to make estimated tax payments for his 2001, 2002, and 2003 tax years; and (8) whether Mrs.

SERVED Dec 27 2011 - 2 - addition to tax under section 6651(a) (1)2 for filing a delinquent return (late filing additions), a $37,006.25 addition to tax under section 6651(a) (2) for failing to pay the tax timely (late payment additions) and a $1,829 section 6654 addition to tax for failing to pay estimated taxes (estimated tax additions) regarding 2004.

For the reasons stated herein, we find I that respondent may proceed to collect the taxes and the additions to tax under section 6654 only for the first three quarters, but may not collect any amount for the final quarter.

On September ll, 2006, respondent sent to Woodside Ranch a notice of deficiency setting forth respondent's determination of Woodside Ranch's $594,000.Federal income tax deficiency for 2002 plus an estimated tax-penalty under section 6654, delinquency additions to tax under section 6651(a) (2) and (3), and an * accuracy-related penalty under section 6662(b) (1).

- 3 - section 6654 addition to tax for failure to make estimated tax payment. She failed to make any other payments for these years, and as stated previously, she did not fLle Federal income tax returns. Respondent's determinations were a; follows: Addition to Tax Year Deficiency Sec. 6651(a) (1) 'Sec. 6651(a) (2) Sec. 6654 2004 $3,771 $763.87 $695.97 -0

t . MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: In separate notices of deficiency, respondent determined deficiencies and additions to tax as follows: SERVED Jan 11 2011 - 2 - Additions to Tax Year Deficiency Sec. 6651(f) Sec. 6651(a) (2) Sec. 6654 1992 $108,993 $81,744.75 --- $4,753.78 1993 26,993 20,244.75 --- 1,130.99 1994 21,531 15,609.98 $5,382.75 1,117.32 1995 51,236 37,146.10 12,809.00 2,778.13 1996 67,931 49,249.98 16,982.75 3,615.65 1997 70,330 50,989.25 17,582.50 3,762.68 199

NDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined the following deficiencies in and additions to petitioner's 2004-2006 Federal income taxes: SERVED FEB -1 7.011 - 2 - Additions to Tax Year Deficienay Sec. 6651(a) (1) Sec. 6651(a) (2) Sec. 6654 2004 $17,226 $2,076 $2,215 239 2005 16,4s14 1,760 1,252 -0- 2006 11,601- 1,383 615 262 The issues for decision are: (1) Whether petitioner is liable for Federal income tax deficiencies for 2004-2006, (2) whether petitioner is liable for addi

ules of Practice and Procedure, unless otherwise indicated. Wk0 NOV 1 6 2011 1 - 2 - income tax and additions to tax for the tax year.s 1999, 2000, 2001, 2002, 2003, 2004, and 2005: Additions to Tax Year Deficiency Sec. 6651(a) (1) Sec. 6651(a) (2) Sec. 6654 (a) 1999 $24,323 $5,472.68 1 N/A 2000 46,355 10,429.88 $2,203.78 2001 24,494 5,511.15 1 978.87 2002 16,994 .3,823.65 1 567.92 2003 20,651 4,646.48 1 540.44 2004 32,956 7,415.10 1 956.62 2005 39,956 8,990.10 1 1,602.69 1The amount of any addi

ere taxable; whether petitioner received income from real property sold in 2004 and, if so, how much; whether petitioner is entitled to deductions or exemptions not allowed in the statutory notices; whether petitioner is liable for additions to tax under section 6651(a) (1) for each year; and whether petitioner is liable for additions to tax under section 6654 for 2000, 2003, and 2004.

efore the Court will deny respondent's motion for summary judgment-. * - 3 - The 'IRS assessed the unpaid balance as well as additions toa tax for failure to timely pay tax under section 6651(a) (2)- and failure to make estimated tax payments under section 6654. On May 19, 2009 the IRS issued a Final Notice: of Intent to Levy and Noticé ~of Your Right to a Hearing for'the 2007 tax liability. On June 5, 2009, the IRS received a Form 12153, Request for a Collection Due Process -or Equivalent Heari

, British Columbia, Canada. In the notice respondent determined deficiencies and additions to tax in petitioner's Federal income taxes for the taxable years 2000 and 2001 as follows: Additions to Tax Year Deficiency Sec. 6651(a) (1) Sec. 6651(a) (2) Sec. 6654 2000 $686,535 $154,470.38 $171,633.75 $36,925.11 2001 140,049 31,511.03 35,012.25 5,596.91 The first page of the notice of deficiency states as follows: "Last Date to File a Petition With the United States Tax Court: June 14, 2010". That da

On September ll, 2006, respondent sent to Woodside Ranch a notice of deficiency setting forth respondent's determination of Woodside Ranch's $594,000.Federal income tax deficiency for 2002 plus an estimated tax-penalty under section 6654, delinquency additions to tax under section 6651(a) (2) and (3), and an * accuracy-related penalty under section 6662(b) (1).

t . MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: In separate notices of deficiency, respondent determined deficiencies and additions to tax as follows: SERVED Jan 11 2011 - 2 - Additions to Tax Year Deficiency Sec. 6651(f) Sec. 6651(a) (2) Sec. 6654 1992 $108,993 $81,744.75 --- $4,753.78 1993 26,993 20,244.75 --- 1,130.99 1994 21,531 15,609.98 $5,382.75 1,117.32 1995 51,236 37,146.10 12,809.00 2,778.13 1996 67,931 49,249.98 16,982.75 3,615.65 1997 70,330 50,989.25 17,582.50 3,762.68 199

On September ll, 2006, respondent sent to Woodside Ranch a notice of deficiency setting forth respondent's determination of Woodside Ranch's $594,000.Federal income tax deficiency for 2002 plus an estimated tax-penalty under section 6654, delinquency additions to tax under section 6651(a) (2) and (3), and an * accuracy-related penalty under section 6662(b) (1).

On September ll, 2006, respondent sent to Woodside Ranch a notice of deficiency setting forth respondent's determination of Woodside Ranch's $594,000.Federal income tax deficiency for 2002 plus an estimated tax-penalty under section 6654, delinquency additions to tax under section 6651(a) (2) and (3), and an * accuracy-related penalty under section 6662(b) (1).

NDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined the following deficiencies in and additions to petitioner's 2004-2006 Federal income taxes: SERVED FEB -1 7.011 - 2 - Additions to Tax Year Deficienay Sec. 6651(a) (1) Sec. 6651(a) (2) Sec. 6654 2004 $17,226 $2,076 $2,215 239 2005 16,4s14 1,760 1,252 -0- 2006 11,601- 1,383 615 262 The issues for decision are: (1) Whether petitioner is liable for Federal income tax deficiencies for 2004-2006, (2) whether petitioner is liable for addi

On September ll, 2006, respondent sent to Woodside Ranch a notice of deficiency setting forth respondent's determination of Woodside Ranch's $594,000.Federal income tax deficiency for 2002 plus an estimated tax-penalty under section 6654, delinquency additions to tax under section 6651(a) (2) and (3), and an * accuracy-related penalty under section 6662(b) (1).

6654 (d) (1) (B) . 15Wolfgram did not file a return for either 2004 or 2005 until,after the notices of deficiency for those years were issued. A return filed after a notice of deficiency is issued is not a filed return for purposes of the test contained in sec . 6654(d)(1)(B)(i) . Mendes v. Commissioner, 121 T .C . 308, 325 (2003) ("the taxpay

s territorial income tax returns and on November 25, 2009, issued petitioner a notice of deficiency, determining the following Federal income tax deficiencies and additions to tax: Additions to Tax - Year Deficiency Sec. 6651(a) (1) Sec. 6651(a) (2) Sec. 6654 2002 $283,555 $35,563.73 $39,515.25 $9,045.50 2003 789,518 147,943.58 164,381.75 20,370.53 2004 280,241 56,728.35 63,031.50 8,030.86 On April 1, 2010, petitioner filed a petition in this Court for redetermination of the deficiencies and add

3 _ whether she is liable for the section 6654 failure-to-pay- estimated-tax addition to.

have failed .to meet their burden of proof, and we uphold respondent's determination of additions to tax pursuant to ,section 6654 (a) VII .

and to what extent petitioner is entitled to business expense deductions with respect to her business activities ; and (3) whether petitioner is liable for additions to tax under section 6651(a)(1)2 for failing to file her 2001-2005 Federal income tax returns, section 6651(a)(2) for failing to pay her 2001-2005 Federal income tax liabilities, and section 6654 for failing to pay estimated tax for the years at issue .

Additions to Tax Under Section 6654 Respondent determined that petitioner is liable for an addition to tax under section 6654(a) for each tax year at issue.

total tax due of $163,420 and a penalty under section 6654 of $7,733 for failure to pay estimated tax .

nd 2006 Federal income tax returns; (4) whether petitioner is liable for additions to tax under section 6651(a) (2) for failure to timely pay his 2004, 2005, and 2006 Federal income taxes; (5) whether petitioner is liable for additions to tax under section 6654 (a) for failure to make estimated tax payments for 2004, 2005, and 2006; and (6) whether the Court should impose on petitioner a penalty under section 6673 (a) (1) for advancing frivolous arguments.

able for income tax on his receipt of pension and annuity distributions for the tax years at issue, (2) whether he is liable for'the section 6651(a)(1) late-filing addition to tax for the tax-years at issue, (3) whether he is liable for the section 6651(a)(2) late-payment addition to tax for the tax years at issue, (4) whether he is liable for the section 6654 failure-to-pay- estimated-tax addition to tax for the tax years at issue, and (5) .

Section 6654 (a) -Addition to Ta x Section 6654(a) imposes an addition to tax on an individual taxpayer who underpays his estimated tax . The'addition to tax is calculated with reference to four required installment payments of the taxpayer's estimated tax liability. Sec . 6654(c)(1) . "Respondent sought an increase in the sec . 6651(a)(1) addition

Section 6654 Section 6654 imposes an addition to tax for underpayment of a required installment of estimated tax. Each required I - 32 - installment of estimated tax is equal to 25 percent of the "required annual payment", which in turn is equal to the lesser of (1) 90 percent of the tax shown on the taxpayer's return for that year (or, if no retu

The Commissioner also asserted a section 6654 penalty for failure to pay estimated tax.

notices of deficiency for petitioner's 2002 and 2003 tax years, respectively. In the notices ,respondent alleged income tax deficiencies, a penalty, and additions to tax as follows: Penalty Additions to Tax Year Deficiency Sec. 6662 Sec. 6651(a) (1) Sec. 6654 2002 $119,751 $23,950.20 --- --- 2003 185,482 --- $46,370.50 $4,854.05 3At trial the Court reserved ruling on petitioner's objection to the admission of Exhibits 15-R, 16-R, 17-R, .18-R, 19-R and 20-R, including income tax returns and defic

On December 4, 2006, the tax shown on the return was assessed, together with a $34,201.96 addition to tax under section 6651(a) (2) for failure to timely pay the Federal income tax liability, a $2,351.71 addition to tax under section 6654 (a) for failure to make estimated tax payments, and statutory interest.2 On December 20, 2006, petitioners submitted 2Respondent assessed $37,376.43 of additional income tax, a $25,658.13 addition to tax under sec.

See Tid: The section 6654 addition to tax is calculated with reference to four required installment payments -of the taxpayer's estimated tax,liability.' ASec.

There is no evidence in the record that petitioner had reasonable cause for late filing or that an exception to the section 6654 addition to tax for failure to pay estimated taxes applies, and petitioner thus cannot prevail on those issues .

SERVED SEP 14 201n pay tax, and $90 .69 under section 6654 for failure to make estimated tax payments for tax year 2005 .2 Petitioner timely petitioned this Court for redetermination of the tax deficiency as well as the additions to tax for tax year 2005 .

(a) . We do not believe that petitioner misunderstood the requirements of law or that she believed tha t I - 9 she did not have taxable income . She has not shown reasonabl e cause under section 6651 (a) or an exception to the addition to tax under section 6654 . The additions to tax on the recomputed deficiencies will be sustained. To reflect respondent's concessions, Decision will be entere d under Rule 155 .

(1) for failure to file a return, $5,962 .58 under section 6651(a)(2) for failure to pay tax, and $1,406 .87 under section 6654 for failure to make estimated tax payments .

Additions to Tax Under Section 6654 Respondent determined that petitioner is liable for an addition to tax under section 6654(a) for each tax year at issue.

6654 (d) (1) (B) . 15Wolfgram did not file a return for either 2004 or 2005 until,after the notices of deficiency for those years were issued. A return filed after a notice of deficiency is issued is not a filed return for purposes of the test contained in sec . 6654(d)(1)(B)(i) . Mendes v. Commissioner, 121 T .C . 308, 325 (2003) ("the taxpay

have failed .to meet their burden of proof, and we uphold respondent's determination of additions to tax pursuant to ,section 6654 (a) VII .

in Islands income tax returns, on February 27, 2009, respondent issued petitioner a notice of deficiency determining the following Federal income tax deficiencies and additions to tax: Additions to tax Sec. Year Deficiency 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2002 $252,687 $55,431.45 $61,590.50 - 0 - 2003 88,350 18,586.35 20,651.50 $2,129.22 2004 77,938 17,271.68 17,271.68 2,196.05 Attached to the notice of deficiency was a Form 4549-A, Income Tax Discrepancy Adjustments, which set forth the bas

lands territorial income tax returns and on November 25, 2009, issued petitioner a notice of deficiency, determining the following Federal income tax deficiencies and additions to tax: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2002 $283,555 $35,563.73 $39,515.25 $9,045.50 2003 789,518 147,943.58 164,381.75 20,370.53 2004 280,241 56,728.35 63,031.50 8,030.86 On April 1, 2010, petitioner filed a petition in this Court for redetermination of the deficiencies and add

Section 6654.(a) Failure-To-Pay-Estimated-Tax .Addition to Tax The IRS found that Florance was liable for a $12,521 .93 addition to tax under section 6654(a) for failure to pay estimated income tax . The addition to tax is calculated by applying the section 6621 underpayment rate to the amount of the underpayment from the due date of the particular

Section 6654 Section 6654(a) and (b) provides for an addition to tax in the event of a taxpayer's underpayment of a required-installment of estimated tax . As relevant to'this case,,each required installment of estimated, tax is equal-'to 25 percent of the "required annual payment", which in turn' is' equal -to'(cid:127) the lesser of (1) 90 percen

tice of deficiency to petitioner determining a deficiency in income tax of $35,717 for 1999, together with the following additions to tax: Section 6651 (a)(1) (failure to file a return ), section 6651(a)(2) (failure to pay .tax shown on return), and section 6654 .(failure to pay estimated income tax ) of $5,816 .70, $6,463, and $178 , 'The record is silent as to why petitioner stopped making installment payments after August 2005 with unpaid balances remaining for 1996 and 1997 .

That notice, in addition to the aforementioned $4,119 deficiency in income tax, included additions to tax under section 6651(a)(1) (failure to file a return) and section 6654 (failure to pay estimated tax) .

Respondent determined a deficiency in petitioner's Federal income tax for 2002 of $13,124, as well as an addition to tax under section 6651(a)(1) of $2,229 .97, an addition to tax under section 6651(a)(2) of $2,477 .75, and an addition to tax under section 6654 of $319.24 .

Section 6654 Section .6654 imposes a penalty when a taxpayer fails to make estimated tax payments during the year . The estimated tax required for a taxpayer who fails to file--and the returns which Rodriguez filed after starting his case don't count for thi s purpose, see Mendes v . Commissioner, 121 T .C . 308, 324-25 (2003)- -is the lesser of 90

On February 7, 2000, respondent assessed petitioner's Federal income tax-liabilities, interest, and additions to tax under section 6651(a)(1) and (f) for fraudulent failure to file returns for 1989-97, section 6651(a)(2) for failure to pay the tax for 1996 and 1997, and section 6654 for failure to pa y estimated taxes for 1989-97 .

For 2001 respondent determined against Apex,a Federal income tax deficiency of $2,720,000, a section 6651(a)(1) addition to tax of $680,000, a section 6651(a)(2) addition to tax to be determined on the basis of the entire deficiency, and a .section 6654 estimated tax penalty of $115,749 .

We cannot, therefore , sustain the section 6654 addition to tax for 2000 .

On February 25, 2002, respondent assessed the tax shown o n petitioner's return, interest, and additions to tax under sectio n 6651(a)(1) .for failure to timely file the 2000 return, section 6651(a)(2) for failure to pay the amount shown as due on,-the 2000 return,- and section 6654 for failure to pay estimated taxes .

- 11 - Petitioner has not established .a disability within the meaning of section 6654 (e)(3)(B) .

Duma is entitled to mortgage interest deductions of $23,491 in 2003 and $18,043 in 2004 ; that she is not .liable for the section 6654 estimated tax addition to tax for 2003 ; that she paid $450 in student loan interest for 2004 ; and that in 2004 she received Social Security benefits of $16,288 (not the $27,020 determined in the notice of deficiency, nor a larger amount of $50,564 which respondent's records allegedly stated) .

production, ; and sustain the additions to i .ta s x i n _ the fa - ce of - .S har - on's claim-;tha.t, she had reasonable cause'for her failure for the same reasons we VI relied on in sustaining the failure -to-timely-file additions 49 - The Commissioner also asserted an addition to tax under section 6654 against both David and Sharon Felt for their failure to pay estimated tax .

tice of deficiency to petitioner determining a deficiency in income tax of $35,717 for 1999, together with the following additions to tax: Section 6651 (a)(1) (failure to file a return ), section 6651(a)(2) (failure to pay .tax shown on return), and section 6654 .(failure to pay estimated income tax ) of $5,816 .70, $6,463, and $178 , 'The record is silent as to why petitioner stopped making installment payments after August 2005 with unpaid balances remaining for 1996 and 1997 .

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 1992, 1993, .-and 1994 . 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 p

Nor has petitioner established a credible defense to - 15 - respondent's determination that petitioner is liable for the section 6654 addition to tax .

It is further stipulated that there are no penalties for 2000, under the provisions of I .R.C . § 6651(a)(2) . CLARISSA C. POTTER Acting Chief Counsel Internal Revenue Service .B PHILLIP H . HAMILTON ES A. KUTTEN Farrell, Hamilton & Julian, P .C. nior Attorney Counsel for Petitioner mall Business/Self-Employed) Tax Court Bar No . HP0256 Ta

Under section 6654 the addition to tax is calculated with reference to four required installment ayments of the taxpayer's estimated tax liability. Sec . 6654(c)( ) ; Wheeler v. Commissioner, 127 T .C . 200, 210 (2006) „ affd . 521 F .3d 1289 (10th Cir . 2008) . Each required installment of estimated tax is equa l to 25 percent of the "required annual pa

-4- Standard deduction ($4,550 ) Exemptions (2,900 ) Wages--W2--Employee Management Concepts 25,913 Wages--W2--Elite Leasing Group LLC Unemployment compensation - Michigan 8,274 Empl Sec Comm 1,80 0 Total 28,537 The notice of deficiency also determined additions to tax under section 6651(a)(1) of $1,040 .75, and under section 6654 of $166 .37 .

Section 6654-imposes an addition .-to tax,when a-taxpayer fails to make` a required installment of estimated income-tax . Each required installment is equal .to 25'" .percent,of the required annual payment . Sec . 6654(d) (1) (A) , -The required annual,payment., is the lesser of (1) .90 percent,of'the tax shown on thereturn for the taxable year (or

Section 6654 Addition to Tax Section 6654(a) imposes an addition to. tax on an underpayment of estimated tax unless one of the statutory exceptions applies . See sec . 6654(e) . The addition to tax is calculated with reference to four required installment payments of the taxpayer's estimated tax liability. Sec . 6654(c)(1) ; Wheeler v . Commissione

Section 6654 imposes an addition to tax when a taxpayer fails to pay a required installment of estimated income tax . Each required installment is equal to 25 percent of the required annual payment . Sec . 6654(d)(1)(A) . The required annual payment is the lesser of (1) 90 percent of the tax shown on the return for the taxable year (or, if the taxp

Additions and Penalties The only remaining issues are whether Green owes the addition to tax under section 6651(a)(1) for failure to timely file a tax return, and the penalty under section 6654 for failure to pay estimated tax .

For the reasons stated, we shall grant respondent's motion for judgment on the pleadings as to the tax deficiency for each year, and the tax deficiency sustained for each year satisfies respondent's burden of production under section 7491(c) with regard to the section 6651(a)(1) and (2) additions to tax and the 4 - section 6654 addition to tax .

Section 6654 ( a) Addition to Tax The Commissioner bears the burden of production with respect to any addition to tax . Sec . 7491 ( c) . In order to meet this burden, the Commissioner must produce evidence sufficient to establish that it is appropriate to impose the addition to tax . Higbee v . Commissioner , 116 T . C. 438 , 446-447 (2001) . Sect

's return for the preceding year . Sec . 6654(d) (1) (B) (i) and (ii) . Pursuant to the SFRs prepared by r spondent, petitioner was required to make an annual payment rela ing to 2002 . Petitioner does not meet the requirements of any e; ceptions to section 6654 . See sec . 6654(e) . Accordingly, we sust in the addition to tax relating to 2002 . Pursuant to section 654(g), petitioner is, however, entitled to a credit for the Federal income tax withheld from his wages . See Bagby v . Commissioner

MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge : Respondent determined a $73,524 deficiency in petitioner ' s 1999 Federal income tax, a section 6662(a) accuracy- related penalty of $14 , 705, and a section 6654 addition to tax of $44 .

Section 6651(a)(1) and (2) and Section 6654 Additions to Tax Miguel makes no specific arguments contesting the above additions to tax, and we sustain each of them .

Section 6651(a)(1) and (2) and Section 6654 Additions to Tax Miguel makes no specific arguments contesting the above additions to tax, and we sustain each of them .

FINDINGS OF FACT AND OPINION SWIFT, Judge : Respondent determined deficiencies i n petitioner's Federal income and self-employment taxes and additions to tax as follows : SERVED NOV - 5 2007 - 2 - Additions to Tax Year Deficiency Sec . 6651(a)(1) Sec. 6654 1999 $ 7, 921 $1, 980 $ 12 2000 25,179 6,294 1,344 2001 13,601 3,400 543 2002 11,571 2,892 386 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are t

- 3 - Additions to Tax Section 6651(a)(1) imposes an addition to tax for failure to timely file a return, and section 6654 (a) imposes an addition to tax for failure to pay estimated income tax .

- 2 - Respondent determined a deficiency of $23,709 in petitioner’s Federal income tax for the year 2000, an addition to tax under section 6651(a)(1) in the amount of $5,334.53, an addition to tax under section 6651(a)(2), and an addition to tax under section 6654 in the amount of $1,275.16.

liability for the additions to tax under section 6651(a)(1) for failure to timely file returns, section 6651(a)(2) for failure to timely pay the unpaid tax reported on the returns, and section 6654 for failure to pay estimated taxes .

ify 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 - 7 - payment for 2002 that was payable in installments under section 6654 . Therefore , the Court finds respondent failed to meet his burden of production . Accordingly, respondent's determination regarding the section 6654 addition to tax is not sustained . In reaching these holdings, the Court has considered

ciency of $33,456 in petitioner ' s Federal income tax for the year 2003 ; an addition to tax under section 6651 (a)(1) in the amount of $6,211 ; an addition to tax under section 6651 (a)(2) in the amount of $2,208 .48 ; and an addition to tax under section 6654 . At trial, respondent conceded to a reduction of the deficiency from $33,456 to $31,367 and conceded the section 6651 ( a) (2) addition to tax .I Additionally, the parties reached a basis of settlement on unreported wage and salary inco

Addition to Tax Under Section 6654(a ) Section 6654 ( a) provides for an addition to tax "in the case of any underpayment of estimated tax by an individual" .

Additions to Tax Respondent determined additions to tax pursuant to : (1) Section 6651(a)(1), for petitioner's failure to file tax returns for the years at issue; (2) section 6651(a)(2), for petitioner's failure to timely pay tax for 2000 ;10 and (3) section 6654, for petitioner's failure to pay estimated income tax for 2000 .

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"

Respondent also determined additions to tax under: Section 6651(a)(1) of $9,397.50 for 1994, $254.75 for 1995, and $1,448.55 for 1997; section 6651(a)(2) of $869.13 for 1997; and section 6654 of $175.09 for 1994 and $305.68 for 1997.

Respondent has also met his burden of production with respect to the section 6654 addition to tax for failure to pay estimated taxes.

tion to tax under section 6651(a)(1) for failing to file his 2000 tax return; and 1(...continued) Procedure. 2Respondent concedes that petitioner is not liable for the addition to tax under sec. 6651(a)(2) and is liable for an addition to tax under sec. 6654 in the reduced amount of $2,538.56. Petitioner concedes that he received unreported wage income of approximately $23,000 and that he did not file a Federal income tax return for 2000. Petitioner argued in his petition that the notice of defi

enalties and additions to tax with respect to petitioner’s Federal income taxes for 2000, 2001, and 2002 (docket Nos. 19719-04, 386-05, and 5557-05, respectively), as follows: - 2 - Additions to Tax/Penalties, I.R.C. Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) 2000 $147,076 - - $29,415.20 2001 341,684 $85,431 $13,654.96 - 2002 345,892 85,223 11,373.05 - Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule re

ct to the additions to tax . Respondent introduced a certified transcript establishing petitioner's failure to file returns for 2001 or 2002 . Thus, respondent's burden has been met with respect to the additions to tax under section 6651(a)(1), subject to correct mathematical determination, but respondent failed to meet that burden with respect to section 6654 . See Wheeler v . Commissioner, 127 T .C. 200, 207-212 ( 2006) . To reflect the foregoing, Decision will be entered under Rule 155 .

Under section 6654, the addition to tax is calculated with reference to four required installment payments of the taxpayer's estimated tax liability . Sec . 6654(c)(1) ; Wheeler v . Commissioner , 127 T .C. 200, 210 (2006) . Each required installment of estimated tax is equal to 25 percent of the "required annual payment" . Sec . 6654(d)(1)(A) . The "req

“In order to satisfy his burden of production * * * regarding petitioner’s liability for the section 6654 addition to tax, respondent, at a minimum, must produce evidence necessary to enable the Court to conclude that petitioner had a required annual payment under section 6654(d)(1)(B).” Wheeler v.

that proceedings have been instituted or maintained primarily for delay or that the taxpayer’s position in such proceedings is 5 For example, the notice of deficiency indicates that respondent determined the amount of Mr. Jackson’s liability for the sec. 6654 addition to tax for 2003 by calculating the required annual payment by reference to 90 percent of Mr. Jackson’s 2003 tax, pursuant to sec. 6654(d)(1)(B)(i). The revised computation should take into account the decrease in Mr. Jackson’s 2003

The burden of production under Higbee is satisfied where respondent shows, in the case of the section 6651(a)(1) addition to tax, that no income tax return has been filed or, if filed, was not filed timely and, with respect to section 6654, that estimated taxes have not been paid.

We next address the addition to tax under section 6654 for the taxable year 2001 .

pondent determined a deficiency in petitioner's Federal income tax of $8,455 for 2001 and additions to tax of $2,659.54 for failure to file a return under section 6651(a)(1) and $334.58 for failure to pay estimated tax under SERVED JUN 2 22006 -2- section 6654.¹ After concessions by respondent, the issues for decision are (1) whether petitioner had unreported income for 2001 in the amounts determined by respondent, (2) whether petitioner is liable for the addition to tax under section 6651(a)(1)

Lastly, the Court reviews the Appeals officer’s decision to sustain respondent’s section 6654 determination.

for decision are whether petitioner: (1) Is entitled to claim itemized deductions and business losses in excess of those allowed by respondent, (2) is liable for the addition to tax under section 6651(a)(1) for failure to file timely a Federal income tax return for the year without reasonable cause, and (3) is liable for the addition to tax under section 6654 for failure to pay estimated tax.

- 16 - For 2000, petitioner is liable for a section 6654 addition to tax.

Addition to Tax Under Section 6654 The section 6654 addition to tax applies in a mathematical fashion unless it is shown that any of certain statutory exceptions apply.

s Federal income taxes for taxable years ending September 30, 1998 and 1999, of $10, 976 and $4, 984, SERVED SEP 2 5 2006 . - 2 - respectively, and additions to tax under sections 6651(a)(1)¹ and 6654 as follows:2 Taxable Year Ended Sec. 6651(a)(1) Sec. 6654 9/30/98 $2,469.60 $537.91 9/30/99 1,121.40 238.04 The issues for decision are: (1) Whether the income and expenses of a business conducted under the names of Omnitec ¹All section references are to the Internal Revenue Code as amended and in

Respondent conceded the section 6654 addition to tax in respondent's objection to petitioner's motion to amend petition, filed on June 9, 2006 .

ORANDUM FINDINGS OF FACT AND OPINION WHERRY, Judge: In these consolidated cases, respondent determined the following deficiencies and additions to tax with respect to petitioner’s Federal income taxes: Additions to Tax Year Deficiency Sec. 6651(a)1 Sec. 6654 1994 $ 15,345.00 $ 3,341.25 $ 682.09 1995 22,888.00 4,501.00 946.78 1996 128,008.00 30,519.50 6,462.58 1997 37,376.00 7,010.50 1,444.79 1998 40,669.00 7,175.00 1,252.40 1999 11,093.00 2,266.75 427.92 2000 11,662.00 2,306.00 478.24 2001 9,666

ondent determined deficiencies in petitioner’s Federal income taxes for 2001 and 2002 (years at issue) of $39,799 and $21,789, respectively, as well as additions to tax under section 6651(a)(1) of $9,949 and $5,447, and - 2 - additions to tax under section 6654 of $1,590 and $728, respectively.1 The issues for decision are: (1) Whether petitioner failed to report income of $113,469 and $68,233 for 2001 and 2002, respectively; and (2) whether petitioner is liable for additions to tax under sectio

unmarried individual who is not a head of household or a surviving spouse. Respondent also determined that petitioner was entitled to one personal exemption and one standard deduction for each tax year. Petitioner timely 2Respondent now concedes the sec. 6654 additions to tax. - 4 - petitioned this Court. Discussion As a general rule, the Commissioner’s determinations in the notice of deficiency are presumed correct, and the burden of proving an error is on the taxpayer.3 Rule 142(a); Welch v. H

MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Respondent determined a deficiency in petitioner's Federal income tax of $176,428 for 1999 and additions to tax of $55,249.74 under section 6651(a) and $6,479.40 for failure to pay estimated tax under section 6654.¹ ¹ Section references are to the applicable versions of the (continued...) SERVED JUN 2 1 2004.

In the notice of deficiency, respondent determined a deficiency of $4,809, an addition to tax under section 6651(a)(1) for failure to timely file of $1,202 .25, and an addition to tax under section 6654(a ) 3 The substitute return in evidence is a blank Form 1040 that reflects only petitioner' s name, Social Security number, and filing status .

ORANDUM FINDINGS OF FACT AND OPINION WHERRY, Judge: In these consolidated cases, respondent determined the following deficiencies and additions to tax with respect to petitioner’s Federal income taxes: Additions to Tax Year Deficiency Sec. 6651(a)1 Sec. 6654 1994 $ 15,345.00 $ 3,341.25 $ 682.09 1995 22,888.00 4,501.00 946.78 1996 128,008.00 30,519.50 6,462.58 1997 37,376.00 7,010.50 1,444.79 1998 40,669.00 7,175.00 1,252.40 1999 11,093.00 2,266.75 427.92 2000 11,662.00 2,306.00 478.24 2001 9,666

To reflect the foregoing, Decision will be entered for respondent as to the deficiencies and additions to tax under section 6654 for 2000 and 2001 and for petitioner as to the additions to tax under section 6651 for 2000 and 2001.

The notice of deficiency determined an increase in tax of $1,421,128, a section 6654 failure to pay estimated income tax penalty of $68,447 .66 and a section 6651 failure to file or to pay tax penalty of $353,433 .83 .

Changes, and issued to petitioner a notice of deficiency dated January 23, 2006, that determined the following deficiencies in petitioner's Federal income tax and additions to tax : Additions to Tax Year Deficiency Sec . 6651(a)(1) Sec . 6651(a)(2) Sec. 6654 2000 $185,170 $41,663 .25 See * below $9,890 .8 5 2001 90,250 20,306 .25 See * below 3,606 .72 2002 82,605 18,586 .13 See * below 2,760 .3 9 With regard to the section 6651(a)(2) addition to tax for each year, the note marked by the "*" stat

Respondent also determined additions to tax of $1,690 .20 and $2,766 .37 under section 6651(a)(1) and $297 .24 and $406 .91 under section 6654 for 2001 and 2002, respectively .

MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency in petitioner’s Federal income tax for 1996 of $3,548 as well as additions to tax under section 6651(a)(1) of $887 and section 6654 of $189.1 1 Unless otherwise indicated, all section references are to (continued...) - 2 - The issues for decision are: (1) Whether petitioner received $15,800 of unreported income in 1996 as respondent determined; and (2) whether petitioner is liable for additions to tax under

Respondent also determined additions to tax of $1,690 .20 and $2,766 .37 under section 6651(a)(1) and $297 .24 and $406 .91 under section 6654 for 2001 and 2002, respectively .

Payment, 732 days late (1,868.00) 6/3/02 Assessment Tax shown on return 1,864.00 Late filing penalty, addition 401.17 under sec. 6654(a)(1) Failure to pay tax penalty, 115.89 addition under sec. 6654(a)(2) Estimated tax penalty, addition 85.00 under sec. 6654 Interest 367.60 6/3/02 Reverse addition under (401.17) sec. 6654(a)(1) 7/1/02 Reverse addition under (115.89) sec. 6654(a)(2) 7/1//02 Abated related interest (57.32) 2/11/02 Apply overpayment of tax from tax (39.25) year 2000 271.03 3/29/04

eferences are to the Tax Court Rules of Practice and Procedure. - 2 - In separate notices of deficiency, respondent determined the following deficiencies and additions to tax for petitioner’s 2001 and 2002 tax years: Year Deficiency Sec. 6651(a)(1) Sec. 6654 2001 $13,060.70 $ 636.18 $ 55.01 2002 9,988.00 1,925.25 248.80 At trial, respondent filed written motions for imposition of the penalty under section 6673(a). The issues for decision are: (1) Whether petitioner is liable for Federal income t

es of $81,579 for 1995 and $66,929 for 1996 on the basis of the Schedule C expenses that petitioner had reported on his 1994 return. Respondent determined deficiencies and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1995 $27,405 $6,851.25 $1,485.99 1996 22,506 5,626.50 1,197.91 The notice of deficiency was returned to respondent as undeliverable to petitioner. Respondent assessed tax and interest for 1995-96 on December 27, 1999, and sent petitioner no

sed the tax shown as due on each return, statutory interest for the years in issue, an addition to tax for failure to timely file a return under section 6651(a)(1) for 1996, 1998, and 1999, an addition to tax for failure to timely pay tax under section 6651(a)(2) for the years in issue, and an addition to tax for failure to pay estimated tax under section 6654 for the years in issue.

a $39,669 deficiency in petitioner’s Federal income tax. Respondent also - 4 - determined that petitioner is liable for additions to tax of $7,588 for failure to timely file under section 6651(a)(1) and $1,566 for failure to pay estimated tax under section 6654. Petitioner wrote to respondent on June 18, 2003, and acknowledged that he had received the notice of deficiency. In the letter, petitioner questioned whether the notice of deficiency was valid and whether respondent’s representative had

Respondent determined a deficiency in petitioner’s Federal income tax for the taxable year 1998 of $25,394, as well as an addition to tax under section 6651(a)(1) of $5,117, an addition to tax under section 6651(a)(2) of $5,686, and an addition to tax under section 6654 of $1,147.

MEMORANDUM FINDINGS OF FACT AND OPINION KROUPA, Judge: Respondent determined a deficiency of $87,529 in petitioner’s Federal income tax for 2001, a $21,882.25 addition to tax under section 6651(a)(1)1 for failure to timely file a return and a $3,497.97 addition to tax under section 6654 for failure to pay estimated income taxes for 2001.

me to file their 1998 tax return until October 15, 1999. The parties agree that the return was timely filed. The Certificate of Assessments and Payments shows that respondent assessed an addition to tax for failure to pay estimated tax of $1,139.37, sec. 6654, and an addition to tax for failure to pay tax of $2,857.96, sec. 6651(a)(2). The record of assessment does not show that an addition to tax for failure to timely file, sec. 6651(a)(1), was assessed. Petitioners have not disputed that they

Respondent also determined that petitioner was liable for additions to tax of $3,344.45 and $1,666.11 under section 6651 and $426.25 and $217.06 under section 6654 for those years, respectively.

47 from 1999-2002 were also applied to the Brauns’ 1994 account. 4The amount assessed for 1994 included a $7,057 income tax deficiency, a $1,220.75 addition to tax under sec. 6651(a)(1) for failure to file timely, and a $239.13 addition to tax under sec. 6654 for failure to pay estimated tax. 5The late-filed return for 1994 reflected a $12,311.60 tax liability that resulted in an additional assessment for 1994 of $5,254 in tax and $1,219.06 in interest. - 4 - plus interest.6 In addition, respond

- 3 - Upon receipt of the 1998 income tax return, respondent assessed the tax due of $8,122, an addition to tax for failure to timely file a return under section 6651(a)(1) of $1,827, an addition to tax for failure to timely pay the tax under section 6651(a)(2) of $1,015, and an addition to tax for failure to pay estimated tax under section 6654 of $257 against petitioner.

On December 20, 1999, respondent issued a similar notice of deficiency to Peter for 1996, determining a deficiency of $1,965,013, an addition to tax under section 6651(a)(1) of $478,503, and an addition to tax under section 6654 of $19,834.

40 2000 491,618.00 --- 98,323.60 Respondent determined the following deficiencies, additions to tax, and penalties with respect to petitioner Mercury Solar PTO (“Pure Trust Organization”)1: Additions to Tax/Penalties1 Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) 1996 $203,496.6 $50,874.16 --- $40,699.32 1997 479,840.46 119,960.12 --- 95,968.09 1998 169,994.56 --- 135,995.64 1999 138,455.81 $26,574.40 110,764.64 2000 --- --- 87,532.24 1 Respondent also imposed a sec. 6651(a)(2) addition

ers may challenge the additions to tax. See sec. 6330(c)(2)(B); Downing v. Commissioner, 118 T.C. 22 (2002). Respondent has conceded that the section 6 At trial and on brief, petitioners have made no argument and presented no evidence concerning the sec. 6654 additions to tax for failure to pay estimated income tax. We consider petitioners to have conceded the sec. 6654 additions to tax. See Rybak v. Commissioner, 91 T.C. 524, 566 (1988). - 11 - 6651(a)(1) addition to tax for late filing should

Section 6654 imposes an addition to tax on an underpayment of estimated tax. Again, Forms 4340 and the testimony of the revenue agent establish that petitioner failed to pay the required estimated tax for 1997, 1999, and 2000. Furthermore, no - 9 - evidence has been presented that petitioner paid the estimated tax for the subject years or that any

In docket Nos. 9582-04 and 9592-04, petitioner petitioned the Court on June 8, 2004, to redetermine respondent’s determination of the following deficiencies, additions to tax, and penalties: Additions to tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6663 1989 $23,621 $5,201 $507 $17,716 1990 2,982 671 0 2,237 1991 23,964 5,392 48 17,495 1992 10,728 0 0 8,046 1993 2,674 165 318 2,006 Respondent reflected this determination in two notices of deficiency issued to petitioner on March 2

ermined for 1989. In docket No. 9703-04, Hickey petitioned the Court on June 10, 2004, to redetermine respondent's determination of the following deficiencies, additions to tax, and penalties: Additions to tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6663 1992 $10,728 $0 $0 $8,046 1993 2,674 165 318 2,006 Respondent reflected this determination in a single notice of deficiency issued to Hickey on March 25, 2004. Respondent also determined in the notice of deficiency that Hickey is

Internal Revenue Code in effect for the years at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - additions to tax for petitioner’s 1998, 1999, 2000, and 2001 taxable years: Year Deficiency Sec. 6651(a)(1) Sec. 6654 1998 $2,283.60 $1,070.93 $103.64 1999 5,634.00 2,422.62 270.56 2000 4,267.00 1,542.90 229.49 2001 2,621.00 812.51 103.72 The issues for decision are whether petitioner received taxable income during those years, and, if so, whether she is li

Respondent also determined additions to tax of $1,987 and $5,527.25 under section 6651(a)(1) and $303.52 and $1,170.76 under section 6654 for those years, respectively.

n the form of nonemployee compensation during 2000 and 2001. Held, further, P is liable for the sec. 6651(a)(1), I.R.C., addition to tax for failure timely to file income tax returns for each of the years in issue. Held, further, P is liable for the sec. 6654, I.R.C., addition to tax for failure to pay estimated tax for the years 1999 through 2001. SERVED .JUN 2 7 2005 - 2 - Held, further, a penalty under sec. 6673, I.R.C., is due from P and is awarded to the United States in the amount of $5,00

In the notice of deficiency, respondent determined a deficiency in petitioner's 1999 Federal income tax of $46,434, a section 6651(a)(1) failure-to-file addition to tax of $10,354.50, a section 6651(a)(2) failure to pay addition to tax,¹ and a section 6654 estimated tax addition to tax of $2,229.95.

40 2000 491,618.00 --- 98,323.60 Respondent determined the following deficiencies, additions to tax, and penalties with respect to petitioner Mercury Solar PTO (“Pure Trust Organization”)1: Additions to Tax/Penalties1 Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) 1996 $203,496.6 $50,874.16 --- $40,699.32 1997 479,840.46 119,960.12 --- 95,968.09 1998 169,994.56 --- 135,995.64 1999 138,455.81 $26,574.40 110,764.64 2000 --- --- 87,532.24 1 Respondent also imposed a sec. 6651(a)(2) addition

MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined a deficiency in petitioner’s 1998 Federal income tax of $47,049 and additions to - 2 - tax under section 6651(a)(1)1 of $2,481, section 6651(a)(2) in an undetermined amount, and section 6654 of $582.

une 6, 2003, determining that petitioner was liable for deficiencies in Federal income taxes and additions to tax in the following amounts for the 1997, 1998, and 1999 taxable years: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1997 $30,884 $2,905.88 To be determined $1,371.69 1998 29,573 3,044.03 To be determined 934.42 1999 11,330 100.00 To be determined 539.47 Petitioner filed a timely petition with the Court in which he does not dispute the deficiencies determin

In that notice, respondent determined that for 1996 petitioners had a deficiency of $6,332, an addition to Federal income tax (tax) under section 6651(a)(1)1 of $729.22, an addition to tax under section 6651(a)(1) and (2) of $421.33, and an addition to tax under section 6654 of $156.

00 $431.25 1996 95, 228 19, 045 . 60 0 Terence J. and Giselle M. Wolfe docket No. 6914-02 Addition to Tax Year Deficiency Sec. 6651(a) (1) 1996 $22, 762 $130.25 Terence J·. Wolfe docket No. 6915-02 Additions to Tax Year Deficiencies Sec. 6651(a) (1) Sec. 6654 1994 $1, 980 $99 . 00 $102 . 75 1995 11, 875 593 . 75 643 . 88 Giselle M. Wolfe docket No. 6916-02 Accuracy-related Penalty Year Deficiencies Sec. 6662 (a) 1995 $728 0 1997 3, 914 (cid:16)042 $148 . 40 Respondent has moved for entry of deci

s.14 Rev. Proc. 2000-15, supra, lists tax compliance as a factor which the Secretary will consider only against granting relief. We conclude that this factor is neutral. 14 Respondent does not contend that petitioner is liable for the penalty under sec. 6654 for failure to pay estimated tax for 1997. - 26 - 5. Economic Hardship Respondent contends that petitioner had enough assets and income from which to pay the unpaid tax for 1995 and that petitioner failed to show that she would suffer econom

, do not exempt his compensation from tax. Held, further, petitioner is liable for the sec. 6651(a)(1), I.R.C., addition to tax for failure timely to file income tax returns for each of the years in issue. Held, further, petitioner is liable for the sec. 6654, I.R.C., addition to tax for failure to pay estimated tax for the year 2000. Greg Olson, pro se. Cameron M. McKesson, for respondent. - 2 - MEMORANDUM OPINION WHERRY, Judge: This case is before the Court on cross- motions by the parties for

Addition to Tax Under Section 6654 Section 6654(a) provides for an addition to tax “in the case of any underpayment of estimated tax by an individual”.

Respondent also determined an addition to tax under section 6654 for petitioner's underpayment of estimated tax for 1999 and 2000.

In that notice, respondent (relying on the information used in preparing the 1997 substitute return3) determined that petitioner was liable for an income tax deficiency of $8,644, a delinquency addition to tax under section 6651(a)(1) of $2,161, and an estimated tax addition to tax under section 6654 of $462.44.

6654 1996 $9,058 $5,844.75 -- 1997 13,485 10,053.75 $716.70 1998 20,731 14,001.75 843.80 1999 5,844 4,287.75 275.97 - 2 - After concessions, the issue for decision is whether petitioner’s failure to file tax returns was due to fraud. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in

In his petition, petitioner requests us to determine whether respondent improperly refused to abate assessments for additions to tax under section 6651(a)(1) and (2) and section 6654, and interest on those additions to tax,2 arising from delinquent income tax returns filed by petitioner for 1996-99.

,698 5,023.50 347.56 1995 5,554 4,165.50 301.16 1996 3,256 2,442.00 173.32 1997 5,269 3,951.75 281.90 1998 4,431 3,323.25 202.76 1 The notice of deficiency cites sec. 6653 as the basis for the addition to tax, but respondent’s answer clarified that sec. 6654 is the correct basis for this addition to tax. After concessions,1 the remaining issues for decision are (1) whether petitioner’s asserted vow of poverty causes him to be exempt from liability for Federal income taxes, including self- employ

etitioner has a deficiency in income tax for 1999 of $24,860 and is liable for an addition to tax under section 6651(a)(1) of - 2 - $6,215. Respondent concedes that petitioner is not liable for the addition to tax under section 6651(a)(2) or under section 6654. The issues for decision are whether petitioner is entitled to a deduction under section 166 for a bad debt loss in 1999; whether petitioner is entitled to an interest expense deduction under section 163; whether petitioner is liable for t

IRS determined additions to tax under sections 6651(a)(1), (2), and 6654 and interest with respect to the tax liabilities reported on these returns. The additions to tax were determined in the following amounts: Year Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1990 $18,189 $17,904 $5,261 1991 8,017 8,907 2,049 1992 11,153 10,906 2,132 1993 18,959 13,060 –- 1994 45,022 19,009 5,306 1995 –- 2,464 4,451 Petitioner and intervenor were aware that they would be liable for additions to tax and interest

petitioner’s liability for the fraud penalty; (2) held that petitioner had taxable income of $433,059 for 1981, $409,575 for 1982, $386,090 for 1983, $342,223 for 1984, $298,355 for 1985, and $1,913,176 for 1986; (3) sustained additions to tax under section 6654 for failure to pay estimated tax; and (4) imposed a penalty under section 6673 for instituting the proceeding primarily for delay and for maintaining frivolous positions.

5.00 $431.25 1996 95,228 19,045.60 0 Terence J. and Giselle M. Wolfe docket No. 6914-02 Addition to Tax Year Deficiency Sec. 6651(a) (1) 1996 $22 , 762 $130 . 25 Terence J. Wolfe docket No. 6915-02 Additions to Tax Year Deficiencies Sec. 6651(a) (1) Sec. 6654 1994 $1,980 $99.00 $102.75 1995 11,875 593.75 643.88 Giselle M. Wolfe docket No. 6916-02 Accuracy-related Penalty Year Deficiencies Sec. 6662 (a) 1995 $728 0 1997 .3, 914 $148 . 40 Respondent has moved for entry of decisions with respect to

r failure to file a tax return under section 6651(a)(1). 2Respondent concedes that petitioner is not liable for the addition to tax for failure to pay tax under sec. 6651(a)(2) and the addition to tax for failure to make estimated tax payments under sec. 6654. - 3 - Background Some of the facts have been stipulated and are so found. The stipulation of facts and the exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioner re

ning income tax deficiencies of $15,812, $10,210, and $153,787 for petitioner’s 1992, 1993, and 1994 tax years, respectively, failure to file additions to tax under section 6651(a)(1) of $211 for 1992 and $24,758 for 1994, and additions to tax under section 6654 of $689 for 1992 and $7,352 for 1994 for failure to pay estimated tax.5 Respondent sent the notices of deficiency by certified mail to the Elm Street address.

v. Commissioner, 292 F.3d 800, 806 (D.C. Cir. 2002), affg. T.C. Memo. 2000-332; Cheshire v. Commissioner, 282 F.3d 326, 338 n.29 (5th Cir. 2002), affg. 115 T.C. 183 (2000). Respondent does not contend that petitioner is liable for the penalty under sec. 6654 for failure to pay estimated tax for 1997. The equitable factors we consider under sec. 6015(b)(1)(D) are the same equitable factors we consider under sec. 6015(f). Alt v. Commissioner, 119 T.C. 306, 316 (2002); Butler v. Commis sioner, 114

The imposition of the addition to tax under section 6654 as to the years in question is mandatory when an individual fails to make the required estimated tax payments unless the petitioner falls within one of the exceptions set forth in the statute.

o se. James A. Kutten and Thomas C. Pliske, for respondent. MEMORANDUM OPINION THORNTON, Judge: Respondent determined the following deficiencies and additions to tax with respect to petitioner’s Federal income taxes: Additions to Tax Year Deficiency Sec. 6654 1998 $4,065 $84.71 1999 3,389 42.16 - 2 - After concessions,1 the sole issue for decision is whether petitioner is entitled to deduct expenses for travel and meals under section 162(a)(2).2 The parties have stipulated some facts, which we i

se. Nhi T. Luu-Sanders, for respondent. MEMORANDUM OPINION GOEKE, Judge: Respondent determined deficiencies in petitioner’s Federal income taxes and additions to tax as follows: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1996 $10,679 $2,402.78 1 $568.41 1997 3,927 883.58 1 210.09 1998 5,084 1,143.90 1 232.62 1999 5,180 1,165.50 1 262.00 1In the notices of deficiency, respondent listed these amounts as “To Be Computed”. After concessions,1 the issues for deci

that references to sec. 7491 are to that section as added to the Internal Revenue Code by the Internal Revenue Service Restructuring and Reform Act of 1998 (continued...) SEPNßt DEC 2 2 2003 I - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1996 $4,195 $1,009 $214 1997 4,377 993 210 1998 3,908 977 179 The issues for decision are: (1) Whether petitioner received unreported interest income as determined in the notices of deficiency, and (2) whether petitioner is liable for additi

We next consider whether petitioner is liable for the - 5 - addition to tax under section 6654 for failure to pay estimated taxes for 1999.

- On June 7, 2001, we issued an opinion in MatrixInfoSys Trust v. Commissioner, T.C. Memo. 2001-133, in which we sustained income tax deficiencies and additions to tax against petitioner as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1994 $20,340 $5,085 $1,055 1995 20,176 5,044 1,094 1996 19,447 4,862 1,035 1997 18,366 4,592 983 In addition, we imposed a penalty under section 6673(a)(1) of $12,500. All of these amounts shall hereinafter be collectively referred to as the

6654 1989 $158,144 $9,047 $1,531 1990 7,922 1,981 521 1991 38,885 9,721 2,239 1992 25,291 6,312 1,099 1993 10,331 2,580 431 1994 9,003 2,248 464 - 2 - Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedur

Section 6654 Section 6654 imposes an addition to tax on an underpayment of estimated tax. This addition to tax is mandatory unless the taxpayer establishes that one of the exceptions listed in section 6654(e) applies. Recklitis v. Commissioner, 91 T.C. 874, 913 (1988). - 12 - The record establishes that petitioner failed to pay the required amount

On the basis of the 1986 return, respondent assessed $18,020 in income tax, $356 as an addition to tax for failure to pay estimated tax under section 6654, $4,029 as an addition to tax for failure to file the 1986 return timely under section 6651(a)(1), $537 as an addition to tax for failure to pay timely the amount shown as tax on the return under section 6651(a)(2), plus interest (the 1986 tax liability).

that she had deficiencies in income tax of $1,113 for 1988 and $3,426 for 1989 and was liable for additions to tax of $272.30 for 1988 and $1,086.50 for 1989 for failure to file a return under section 6651(a) and failure to pay estimated tax under section 6654. Petitioner also agreed that respondent could assess and collect the deficiencies, additions to tax, and interest. Respondent assessed petitioner’s tax for 1988-89 on March 31, 1997. C. Petitioner’s Offer In Compromise Petitioner contacte

ner a notice of deficiency for 1994, 1995, and 1996. The notice determined that petitioner was liable for deficiencies in his 1994, 1995, and 1996 Federal income taxes and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1994 $2,239 $314 $59.53 1995 2,269 324 64.42 1996 2,494 575.50 121.39 On November 7, 1999, petitioner sent to respondent a letter acknowledging receipt of the notice of deficiency. That letter stated: 1 We use the term “approximately” becau

ection 6653(a)(1)(A) for negligence. 7. For taxable year 1986, petitioners are subject to an addition to tax pursuant to I.R.C. Section 6653(a)(1)(B) for negligence. 8. For taxable year 1986, petitioners are subject to an addition to tax pursuant to I.R.C. Section 6654 for failure to pay estimated taxes. * * * * * * * For All Years (1986, 1987, 1988, 1989, 1990, and 1991) 47. It is further stipulated that interest will be assessed as provided by law on any deficiencies due from the petitioners.

sued a notice of deficiency to petitioner and Ms. Craig. The notice determined that petitioner and Ms. Craig were liable for deficiencies in their 1990, 1991, and 1992 Federal income taxes as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $6,700 $1,675 $441 1991 50,686 12,672 2,913 1992 6,814 1,704 294 Petitioner and Ms. Craig petitioned the Court with respect to the notice on December 21, 1995. On February 24, 1997, petitioner and Ms. Craig signed a stipulated decision

In the notice, respondent determined that although petitioner is not liable for any deficiencies in income taxes, he is liable for additions to tax under section 6651(f) (fraudulent failure to file) and section 6654 (failure to pay estimated tax) for the years and in the amounts as follows: - 4 - Additions to Tax Year Tax Sec.

rmining deficiencies and additions to tax as follows: 2 Petitioner’s 1997 return bears the date “04-14-97". The parties stipulated that petitioner filed his 1997 return on or before Apr. 15, 1998. - 4 - Additions to Tax Year Deficiency Sec. 6651(a) Sec. 6654 1990 $2,006 $493.00 $129.46 1991 1,834 455.75 104.73 1992 2,201 550.25 -0- 1993 2,021 493.75 -0- 1994 1,954 254.02 -0- 1995 2,899 202.93 -0- 1996 2,951 29.49 156.93 1997 2,996 89.88 -0- Petitioner received the notices of deficiency for 1992-

ndent states that “The term ‘substitute for return’ is a term used by Respondent for returns or partial returns prepared by Respondent where the taxpayer did not file a return.” - 3 - Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1995 $2,747 $533.75 N/A $112.10 1996 5,082 1,125.68 To be determined. 265.81 1997 3,149 539.55 To be determined. 123.81 Under Rule 121(a), either party may move for summary judgment upon all or part of the legal issues involved in the case.

Whether Petitioner Is Liable for the Addition to Tax Under Section 6654(a) for the Years at Issue Respondent also determined additions to tax for 1989 through 1992 under section 6654 arising from an underpayment of estimated taxes.

e references are to the Tax Court Rules of Practice and Procedure. -2- Respondent determined the following deficiencies and additions to tax with respect to petitioner’s Federal income taxes: Additions to Tax Taxable Year Deficiency Sec. 6651(a)(1) Sec. 6654 1994 $11,118 $2,736.25 $566.94 1995 8,322 2,068.50 448.32 1996 9,203 1,721.50 352.78 1997 10,909 2,360.75 496.50 After concessions, which are discussed below, the issues to be decided involve the correct amount of rental income for each taxa

abuse of discretion, R's determination to proceed with collection action is sustained. Michael J. Roberts, pro se. Karen Nicholson Sommers, for respondent. BERVED SEP 4 2002 - 3 - Taxable Income Tax Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 . 1989 $8,964.00 $2,241.00 $604.00 1990 7,867.00 1,966.75 516.00 1991 8,190.00 2,047.50 470.00 Respondent's determinations were based in large part upon Forms 1099 filed by various third-party payors, which forms respondent alleges indicated

In the notice, respondent determined a deficiency of $30,490 in petitioner’s income tax for 1992, an addition to tax under section 6654 of $1,330, and an accuracy- related penalty for fraud under section 6663 of $22,868.

3 Additions to Tax and Penalties Year Deficiency Sec. 6653 (b) (1) (A) Sec. 6653 (b) (1) (B) Sec. 6661 1987 $173,817 $130,363 ¹ $43,454 Sec. 6653(b)(1) Sec. 6661 1988 53,937 $40,453 $13,484 -- Sec. 6651(a)(1) Sec. 6663 1989 73,279 $13,792 $54,959 -- Sec. 6654 Sec. 6662(c) 1990 124,891 $8,057 $24,978 -- ¹50 percent of the interest due on $173,817. Petitioner and Mr. Rowe timely filed petitions with this Court on September 27, 1993, and November 18, 1994, respectively, disputing all the determinat

In Allnutt I, we also (1) sustained additions to tax under section 6654 as determined by the Commissioner; (2) granted the Commissioner’s motion for summary judgment as to fraud under section 6653(b)(1); and (3) granted the Commissioner’s motion for imposition of a penalty under section 6673.

and Lorraine Wu, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioner’s Federal income taxes and additions to tax as follows: - 2 - Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $1,504 $376 -- 1992 90,846 22,567 $3,937 1993 28,820 7,213 1,209 The parties have settled all issues except whether petitioner incurred a loss in any year in issue from Arcanum One Partners (Arcanum), a New York limited partnership, and

llows:3 Additions to Tax and Penalties Year Deficiency Sec. 6653(b)(1)(A) Sec. 6653(b)(1)(B) Sec. 6661 1987 $173,817 $130,363 $43,454 1 Sec. 6653(b)(1) Sec. 6661 1988 53,937 $40,453 $13,484 -- Sec. 6651(a)(1) Sec. 6663 1989 73,279 $13,792 $54,959 -- Sec. 6654 Sec. 6662(c) 1990 124,891 $8,057 $24,978 -- 150 percent of the interest due on $173,817. Petitioner and Mr. Rowe timely filed petitions with this Court on September 27, 1993, and November 18, 1994, respectively, disputing all the determinat

Respondent, however, recomputed the addition to tax under section 6654 for 1995 and concedes that that amount should be reduced from the $838.17 determined in the statutory notice to $251.05.

er section 6651(a)(2) for 1987. At trial, petitioners conceded the claimed additions to tax for 1988 for both delinquency under section 6651 and negligence under section 6653. At trial, the parties stipulated that there are no additions to tax under section 6654. On brief, with respect to the deficiencies in tax for 1987 and 1988, petitioners propose that we find that, but for certain claimed credits and refunds still in issue, there are deficiencies in tax of $9,232 and $40,329 for those years,

1995 and, if so, whether such overpayment may be used as a credit against his 1996 tax liability; (2) Whether petitioner is liable for additions to tax under section 6651(a)(1) and (2); and (3) Whether petitioner is liable for additions to tax under section 6654. Some of the facts have been stipulated and are so found. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference. At the time the petition was filed, petitioner resided in Elkton,

Corp.: Penalties Year Deficiency sec. 6662(a)2 sec. 6663 1991 $606,863 $121,373 $9,773 1992 686,695 131,784 20,832 1993 743,902 145,200 13,428 Docket Nos. 20254-94 and 3305-96 Petitioner June Cordes:3 Additions to tax Year Deficiency sec. 6651(a)(1) sec. 6654 1989 $135,298 $33,825 $232 1990 134,608 33,652 8,863 1991 368,551 92,138 21,201 Docket No. 4182-96 Petitioners Edmund J. & June J. Cordes: Penalties Year Deficiency sec. 6662(a) 1992 $17,281 $3,456 1993 98,957 19,791 2Unless otherwise indic

of the above-referenced returns showed taxes due. On February 12, 1996, respondent assessed the taxes shown as due on those returns, plus late filing penalties, and estimated tax penalties as follows: Additions to Tax Year Income Tax Sec. 6651(a)(1) Sec. 6654 1992 $4,978 $1,245 $217 1993 2,521 335 50 1994 4,194 1,049 218 On February 12, 1996, respondent also assessed statutory interest in the amounts of $1,612.91, $291.73, and $418.28 for the taxable years 1992, 1993, and 1994, respectively. On

Corp.: Penalties Year Deficiency sec. 6662(a)2 sec. 6663 1991 $606,863 $121,373 $9,773 1992 686,695 131,784 20,832 1993 743,902 145,200 13,428 Docket Nos. 20254-94 and 3305-96 Petitioner June Cordes:3 Additions to tax Year Deficiency sec. 6651(a)(1) sec. 6654 1989 $135,298 $33,825 $232 1990 134,608 33,652 8,863 1991 368,551 92,138 21,201 Docket No. 4182-96 Petitioners Edmund J. & June J. Cordes: Penalties Year Deficiency sec. 6662(a) 1992 $17,281 $3,456 1993 98,957 19,791 2Unless otherwise indic

Corp.: Penalties Year Deficiency sec. 6662(a)2 sec. 6663 1991 $606,863 $121,373 $9,773 1992 686,695 131,784 20,832 1993 743,902 145,200 13,428 Docket Nos. 20254-94 and 3305-96 Petitioner June Cordes:3 Additions to tax Year Deficiency sec. 6651(a)(1) sec. 6654 1989 $135,298 $33,825 $232 1990 134,608 33,652 8,863 1991 368,551 92,138 21,201 Docket No. 4182-96 Petitioners Edmund J. & June J. Cordes: Penalties Year Deficiency sec. 6662(a) 1992 $17,281 $3,456 1993 98,957 19,791 2Unless otherwise indic

Corp.: Penalties Year Deficiency sec. 6662(a)2 sec. 6663 1991 $606,863 $121,373 $9,773 1992 686,695 131,784 20,832 1993 743,902 145,200 13,428 Docket Nos. 20254-94 and 3305-96 Petitioner June Cordes:3 Additions to tax Year Deficiency sec. 6651(a)(1) sec. 6654 1989 $135,298 $33,825 $232 1990 134,608 33,652 8,863 1991 368,551 92,138 21,201 Docket No. 4182-96 Petitioners Edmund J. & June J. Cordes: Penalties Year Deficiency sec. 6662(a) 1992 $17,281 $3,456 1993 98,957 19,791 2Unless otherwise indic

y determining Federal income tax deficiencies and additions to tax for failure to file returns and failure to pay estimated taxes for petitioner’s 1989 through 1993 tax years, as follows: Income Tax Additions to Tax Year Deficiencies Sec. 6651(a)(1) Sec. 6654 1989 $393,505 $98,376 $26,466 1990 55,055 13,764 3,623 1991 13,284 3,321 765 1992 42,031 10,508 1,833 1993 15,416 3,854 646 In great part, respondent relied on Forms 1099 reflecting proceeds from stock transactions and dividend and interest

The notice determined that petitioner was liable for a $10,974 deficiency in his 1991 income tax, a $2,744 addition to tax under section 6651(a)(1) for failure to file a timely Federal income tax return and a $628 addition to tax under section 6654 for failure to pay estimated tax.

r respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and additions to tax as follows: - 2 - Docket No. 12755-00--Neil T. Nordbrock Additions to Tax/Penalties, I.R.C. Year Deficiency Sec. 6651(a)(1) Sec. 6654 1995 $8,497 $1,903 $453 1996 8,727 2,182 465 1997 1,581 395 85 Docket No. 12756-00--Evelyn R. Nordbrock Additions to Tax/Penalties, I.R.C. Year Deficiency Sec. 6651(a)(1) Sec. 6654 1995 $7,860 $1,744 $418 1996 8,569 2,142 456 1997 1,691 423 9

MEMORANDUM OPINION COLVIN, Judge: Respondent determined that petitioner has an income tax deficiency of $92,384 for 1998 and is liable for an addition to tax under section 6654 of $3,941.12 for failure to pay estimated tax.

shown on those returns. Respondent issued a notice of deficiency to petitioner on February 20, 2001, in which he determined the following income tax deficiencies and additions to tax: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1995 $2,747 $533.75 N/A $112.10 1996 5,082 1,125.68 To be determined 265.81 1997 3,149 539.55 To be determined 123.81 Under Rule 121(a), either party may move for summary judgment upon all or part of the legal issues involved in the case. We

In the notice, respondent determined that although petitioner is not liable for any deficiencies in income taxes, he is liable for additions to tax under section 6651(f) (fraudulent failure to file) and section 6654 (failure to pay estimated tax) for the years and in the amounts as follows: Additions to tax Year Tax Sec.

ND OPINION VASQUEZ, Judge: In these consolidated cases, respondent determined the following deficiencies in, additions to, and penalties on petitioners’ Federal income taxes: - 2 - Additions to Tax Penalty Petitioner Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) MatrixInfoSys 1995 $23,789 –- -- $4,758 Trust 1996 23,666 -- -- 4,733 Andy Hromiko 1994 $20,340 $5,085 $1,055 -- 1995 20,176 5,044 1,094 –- 1996 19,447 4,862 1,035 –- 1997 18,366 4,592 983 –- Unless otherwise stated, all section

Respondent determined additions to tax under section 6651(a)(1) in the amounts of $1,089.95, $1,350.80, $866.35, $6,491.75, and $5,177.25 and additions to tax under section 6654 in the amounts of $1,131.20, $1,313.33, $922.24, $1,389.28, and $947.60 for 1994, 1995, 1996, 1997, and 1998, respectively.

of such amount as relocation expenses; (3) whether petitioner is liable for the accuracy-related penalty under section 6662(a) for the taxable year 1991; (4) whether petitioner is liable for the addition to tax under section 6651(a)(1) for failure to file a timely return for 1993; and (5) whether petitioner is liable for the addition to tax under section 6654 for failure to pay estimated income tax for the taxable year 1993.

35,955 – 7,191.00 Carter Bonding Company, Inc. Docket No. 16024-99 Year Deficiency Sec. 6651(a)(1) Sec. 6655(a) Sec. 6662(a) 1994 $11,095 $555 – $2,219 1995 23,386 5,847 $610 – Sherri Lynn Sullivan Docket No. 18739-99 Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $11,835 $2,959 $517 1993 4,740 1,185 197 1994 26,928 6,732 1,387 1995 44,771 11,193 2,443 For reasons discussed below, the only issue remaining in these cases is whether the gross income of petitioner Carter Bonding Company, Inc. (Cart

high school. From August 1962 to August 1966, petitioner served in the U.S. Air Force. During his service, he worked as an electrician. During this time, petitioner enrolled in college correspondence courses. 1 Petitioner’s only argument against the sec. 6654 additions to tax is that they are barred by the statute of limitations because he is not liable for the additions to tax and penalties for fraud. - 3 - On December 1, 1966, petitioner accepted employment as a civilian employee with the Depa

Respondent determined a deficiency in petitioner's Federal income tax for 1996 of $10,351; and additions to tax under section 6651(a)(1) of $1,571.85, under section 6651(a)(2) of $698.60, and under section 6654 of $356.05.

red is not reviewable by any other court, and this opinion should not be cited as authority. - 2 - Respondent determined deficiencies in and additions to petitioner’s Federal income taxes as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $1,129 $282 $49 1993 1,099 274 46 1994 1,069 267 55 1995 1,046 262 57 1996 1,196 239 64 For each year, the issue for decision is whether long-term disability payments received by petitioner are includable in income. Background Some of t

Respondent determined additions to tax under section 6651(a)(1) in the amounts of $1,089.95, $1,350.80, $866.35, $6,491.75, and $5,177.25 and additions to tax under section 6654 in the amounts of $1,131.20, $1,313.33, $922.24, $1,389.28, and $947.60 for 1994, 1995, 1996, 1997, and 1998, respectively.

35,955 – 7,191.00 Carter Bonding Company, Inc. Docket No. 16024-99 Year Deficiency Sec. 6651(a)(1) Sec. 6655(a) Sec. 6662(a) 1994 $11,095 $555 – $2,219 1995 23,386 5,847 $610 – Sherri Lynn Sullivan Docket No. 18739-99 Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $11,835 $2,959 $517 1993 4,740 1,185 197 1994 26,928 6,732 1,387 1995 44,771 11,193 2,443 For reasons discussed below, the only issue remaining in these cases is whether the gross income of petitioner Carter Bonding Company, Inc. (Cart

. Salel, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in and additions to tax with respect to petitioner’s Federal income taxes as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1982 $79,254 $19,814 $7,716 1983 31,758 7,940 1,943 - 2 - The issues for decision are whether petitioner filed Federal income tax returns for the years in issue; whether respondent properly determined petitioner’s income from the practice of

ion for summary judgment. Respondent determined deficiencies in and additions to petitioners’ Federal income tax for the 1994, 1995, and 1996 taxable years as follows: - 2 - Petitioner Ronald Joling Additions to Tax Year Deficiency Sec. 6651(a)(1)1 Sec. 6654 1994 $321,469 $80,367.25 $16,681.58 1995 305,884 76,471.00 16,585.83 1996 202,367 45,532.58 10,771.06 Petitioner Dorthea Joling Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1994 $61,332 $15,333.00 $3,182.64 1995 81,511 20,377.7

95 and $600, respectively; (2) petitioner understated capital gain in 1992 by $23,380; (3) petitioner understated royalty income from Zila, Inc., in 1992 by $3,726; and (4) petitioner is not liable for additions to tax pursuant to sec. 6651(a)(1) or sec. 6654, as determined in respondent’s notices of deficiency, for 1991, 1992, 1993, and 1994. In a second Stipulation of Settled Issues filed with the Court, the parties agreed: (1) In 1991, petitioner was entitled to claim a net operating loss ded

s to respondent to “be applied to current year’s estimated tax.” Payment of estimated tax by a taxpayer constitutes payment on account of the taxpayer’s current year tax liability as reported by the taxpayer on the taxpayer’s return. Sec. 6315; see sec. 6654.5 See also In re Ripley, 926 F.2d 440, 441-442 (5th Cir. 1991), for a brief, general discussion of the estimated tax payment procedure. Once such reported liability is paid, any excess payment constitutes an overpayment, which may be refunde

in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - Respondent determined deficiencies and additions to tax in petitioner's Federal income taxes as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1988 $1,523 $381 $96 1989 1,790 448 121 1990 3,837 959 252 1991 3,869 967 222 1992 2,614 654 114 1993 2,363 591 96 At the time the petition was filed with this Court, petitioner resided in Ottumwa, Iowa. Petitioner filed an objection to resp

7 which they may use to offset their gross income for 1995, 1996, and 1997. Background Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows: Mr. Tonn Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1995 $592 $148.00 $32.10 1996 1,165 291.25 62.02 1997 1,279 319.75 68.45 Mrs. Tonn Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1996 $18,801 $4,700.25 M1,000.68 1997 15,539 3,884.75 831.34 In the notices of deficiency, respond

to the standard deduction in 1990. Held, further, petitioner is liable for the sec. 6651(a)(1), I.R.C., addition to tax for failure timely to file income tax returns for each of the years at issue. - 2 - Held, further, petitioner is liable for the sec. 6654, I.R.C., addition to tax for failure to pay estimated tax for each of the 6 years under consideration. Bruce David Cohen, pro se. Miles D. Friedman, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NIMS, Judge: Respondent determined t

For the year 1987, respondent determined a deficiency in petitioner's Federal income tax in the amount of $370,360 and additions to tax under section 6653(b)(1)(A) in the amount of $277,770, under section 6653(b)(1)(B) in an amount to be - 2 - determined of 50 percent of the interest due on $370,360, and under section 6654 in the amount of $19,881.

issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - determined the following deficiencies in and additions to petitioner’s Federal income taxes: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1996 $68,588 $15,087 $16,763 $3,559 1997 21,422 4,708 5,231 1,124 Background In the notices of deficiency, respondent determined, on the basis of income reported by third-party payers, that petitioner failed to report wage income, interest i

01, directed petitioner to show cause, if any, why respondent’s motions should not be granted. Respondent determined that petitioner has deficiencies in and additions to Federal income tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $58,789 $14,697 $2,564 1993 100,681 25,170 4,218 1994 127,233 31,808 6,602 19951 2,438 609 134 19962 1,810 362 95 1 The deficiency and additions to tax amounts at issue differ from the amounts in the Notices of Deficiency dated Sept. 2

pondent issued a notice of deficiency to petitioner on January 30, 1998. Respondent determined deficiencies in petitioner’s Federal income taxes, penalties, and additions to tax as follows: Additions to Tax Penalties Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) 1991 $3,272 $790 --- $654 1992 3,455 --- --- 691 1993 58,640 2,932 --- 11,728 1994 150,431 37,608 $7,750 --- 2 Petitioner did not attach to his motion for costs a copy of the correspondence, but the notice of deficiency makes re

Section 6654 does not provide relief for reasonable cause. Respondent attached to the motion to dismiss for failure to properly prosecute a Form 3050 (Certification of Lack of Record) indicating that as of May 26, 2000, respondent did not have in his possession a Form 1040 (U.S. Individual Income Tax Return) for petitioner’s 1994, 1995, or 1996 tax

or respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and additions to tax in petitioner’s Federal income taxes for 1996 and 1997 as follows: Additions to Tax, I.R.C. Year Deficiency Sec. 6651(a)(1) Sec. 6654 1996 $21,813 $ 942.25 $ 93.88 1997 32,519 1,618.00 191.42 - 2 - Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue. Petitioner denies that she is liable for income tax or addi

S. Individual Income Tax Return, for taxable years 1995 and 1996. On December 22, 1998, respondent issued a notice of deficiency in which he determined the following deficiencies and additions to tax: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1995 $68,735 $17,183.75 $3,727.01 1996 12,245 3,061.25 651.74 Some of the deficiencies were attributable to petitioner’s failure to report or otherwise pay self-employment taxes. On March 23, 1999, petitioner filed a timely petition to this

6654 1993 $3,629 $649 $103 1994 4,845 1,100 222 1995 5,564 1,198 255 1996 6,613 1,361 283 The notices were sent to petitioner at 6727 High Meadows Drive, Cincinnati, Ohio 45230. This is the same address shown on the petition filed in this case. Petitioner did not file a petition to seek review of respondent’s determinations of the deficiencies

or the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - determined the following deficiencies in and additions to petitioner’s Federal income taxes: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1994 $27,797 $2,113.25 $327.11 1995 89,992 17,451.00 3,663.33 1996 28,908 2,666.25 459.75 Background In the notices of deficiency, respondent determined, on the basis of income reported by third-party payers, that petitioner failed to report

ND OPINION VASQUEZ, Judge: In these consolidated cases, respondent determined the following deficiencies in, additions to, and penalties on petitioners’ Federal income taxes: - 2 - Additions to Tax Penalty Petitioner Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) MatrixInfoSys 1995 $23,789 –- -- $4,758 Trust 1996 23,666 -- -- 4,733 Andy Hromiko 1994 $20,340 $5,085 $1,055 -- 1995 20,176 5,044 1,094 –- 1996 19,447 4,862 1,035 –- 1997 18,366 4,592 983 –- Unless otherwise stated, all section

OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in petitioner's Federal income taxes, additions to tax, and accuracy-related penalties as follows: - 2 - Accuracy-Related Additions To Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) 1989 $36,815 $9,204 $2,492 $7,363 1990 21,990 5,498 1,447 4,398 1991 15,062 3,766 867 3,012 1992 22,471 5,618 979 4,494 1993 26,804 5,361 1,122 5,361 After settlement of a number of issues, the issues for decision involve a clai

ckground On December 17, 1997, respondent issued a notice of deficiency to petitioner determining deficiencies in and additions to his Federal income taxes for the years and in the amounts as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1994 $12,588 $3,147 $649 1995 12,893 3,223 703 1996 13,357 3,339 718 Respondent reconstructed petitioner's income for the years in issue by relying on information produced by the Bureau of Labor Statistics. On February 9, 1998, petitioner m

respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined deficiencies in petitioner's Federal income taxes, additions to taxes, and penalties in the following amounts: Additions to tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) 1994 $5,352 - - $1,070 1995 7,822 - $424 1,564 1996 12,497 $3,124 665 - SERVED 10AR- 7 2009 - 2 - Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue, and all Rule re

ondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notices dated December 9, 1998, respondent determined the following deficiencies and additions to tax relating to petitioner's Federal income taxes: - 2 - Year Deficiency Sec. 6651(a) Sec. 6654 1992 $3,011 $742 $129 1993 3,807 952 159 1994 5,783 1,446 298 1995 5,496 1,359 296 1996 5,817 1,453 309 All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Ru

respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined deficiencies in petitioner's Federal income taxes, additions to taxes, and penalties in the following amounts: Additions to tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) 1994 $5,352 - - $1,070 1995 7,822 - $424 1,564 1996 12,497 $3,124 665 - - 2 - Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the T

, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: For the years in issue, respondent determined deficiencies in petitioner’s Federal income taxes and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $34,838 $ 3,635 $ 706 1993 75,020 11,650 1,819 1994 83,520 13,775 2,677 - 2 - Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax

Johnston, for petitioner. Robert W. West, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax in the following amounts: Deficiency Sec. 6651(a)(1) Sec. 6654 1994 $1,189 $297 $61 1995 2,749 663 143 1996 4,785 - 201 - 2 - Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice

o Pay Estimated Tax for 1994, 1995, and 1996 Petitioner contends in his petition that he is not liable for the additions to tax for failure to file timely returns and pay tax under section 6651(a)(1) or (2), or for failure to pay estimated tax under section 6654. Petitioner concedes that he did not file a tax return or pay any tax, including estimated tax, for 1994, 1995, or 1996. He offered no evidence as to why he failed to do so. We conclude that petitioner is liable for - 9 - the additions t

THORNTON, Judge: In these consolidated cases, respondent determined deficiencies, additions to tax, and an accuracy- related penalty in petitioners’ Federal income taxes as follows: - 3 - Additions To Tax and Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6663 Theron Livingston, Sr. 1989 $3,424 $856 $232 — Theron and Michele Livingston 1990 $24,676 --- — $18,507 After concessions,1 the issues for decision are: (1) Whether Theron Livingston, Sr. (petitioner husband), had $14,690 of unrepo

and Tamara S. Moravia-Israel, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined the following deficiencies in petitioner’s Federal income taxes and an addition to tax: - 2 - Addition to Tax Year Deficiency Sec. 6654 1993 $15,511 $651 1994 62,745 3,232 All section references are to the Internal Revenue Code in effect for the years in issue. The primary issue we must resolve is whether petitioner, an Argentinean citizen, is subject to U.S. tax on compensa

atters, pro se. Edwina L. Charlemagne, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: Respondent determined the following deficiencies in and additions to petitioner’s Federal income taxes: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $63,547 $15,887 $4,185 1991 65,221 16,305 3,749 1992 25,949 6,487 1,133 1993 22,724 5,681 952 1994 12,113 3,028 623 1995 10,065 2,516 550 After concessions,1 the sole issue for our decision is whether we should grant respondent’s motion

Addition to Tax for Failure To Pay Estimated Tax Under Section 6654 for the Years 1987-95 Respondent determined that petitioner is liable for an addition to tax for failure to pay estimated income tax under section 6654 (a) for the years 1987-1995.

ing loss reduced petitioner's 1988 income tax liability by $19,519. After the carryback of the 1989 loss to 1988, petitioner’s account reflected the following amounts still owing for 1988: $31,223.00 Income tax 5,859.00 Self-employment tax 2,177.00 Sec. 6654, Failure to pay estimated taxes 6,342.53 Sec. 6651(a)(2), Failure to pay tax 6,929.17 Interest to April 18, 1990 $52,530.70 Total 4 In an amended return, petitioner recalculated the addition to tax under sec. 6654(a) reducing it to $2,177. F

THORNTON, Judge: In these consolidated cases, respondent determined deficiencies, additions to tax, and an accuracy- related penalty in petitioners’ Federal income taxes as follows: - 3 - Additions To Tax and Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6663 Theron Livingston, Sr. 1989 $3,424 $856 $232 — Theron and Michele Livingston 1990 $24,676 --- — $18,507 After concessions,1 the issues for decision are: (1) Whether Theron Livingston, Sr. (petitioner husband), had $14,690 of unrepo

ent determined deficiencies in individual income tax and additions to tax under sections 6651(a)(1)1 (late filing of tax return) and 6654 (underpayment of estimated tax) against petitioner as follows: Additions to Tax Year Deficiency1 Sec. 6651(a(1) Sec. 6654 1993 $61,611 -- $240 1994 54,821 $4,955 993 1995 64,679 9,295 2,841 1 Of these amounts, $10,279 for 1993, $11,483 for 1994, and $12,200 for 1995 are self-employment taxes, under ch. 2; the remaining amounts are ch. 1 income taxes. After con

MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $7,131, an addition to tax under section 6651(a)(1) of $1,198, and an addition to tax under section 6654 of $239 for the taxable year 1996.

pondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: In these consolidated cases, respondent determined deficiencies in petitioner’s Federal income taxes and additions to tax as follows: - 2 - Additions to Tax Year Deficiency Sec. 6651(f) Sec. 6654 1993 $192,457 $144,343 $8,064 1994 181,722 136,291 9,430 1995 122,177 91,633 6,625 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax C

t. MEMORANDUM OPINION COHEN, Judge: Respondent determined deficiencies, additions to tax, and penalties with respect to petitioner’s Federal income tax as follows: - 2 - Additions to Tax and Penalties Year Deficiency Sec. 6651(f) Sec. 6653(b)(1)(A) Sec. 6654 1987 $59,607 -0- $44,705.79 $3,199.79 1988 57,101 -0- 42,825.75 3,672.94 1989 70,534 $52,900.50 -0- 4,770.17 1990 68,450 51,337.50 -0- 4,481.53 1991 74,079 55,559.25 -0- 4,233.69 1992 88,708 66,531.00 -0- 3,869.04 1993 69,563 52,172.25 -0- 2

- 6 - hold that petitioner is liable for section 6654 additions to tax for failure to pay estimated tax in each of the taxable years 1993, 1994, and 1995.

r., for respondent. MEMORANDUM OPINION FOLEY, Judge: By notice dated April 21, 1998, respondent determined the following deficiencies in, and additions to, Carol J. Jarboe's Federal income taxes: -2- Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $7,788 $1,290 $280 1992 7,449 1,148 188 1995 13,359 3,340 726 1996 13,625 3,406 731 All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice

The additions to tax under section 6654 are mandatory absent exceptions not here applicable.

- 2 - Respondent determined a deficiency in petitioner's 1989 Federal income tax in the amount of $6,892, an addition to tax under section 6651(a)(1) in the amount of $1,723, and an addition to tax under section 6654 in the amount of $467.

In addition, petitioner is liable for, and agreed in the 1985-1990 Form 870 that she is liable for, the additions to tax under section 6654 for failure to pay estimated taxes in the amounts of $407, $773, $663, $1,059, $1,173, and $2,583 for 1985 through 1990, respectively.

- 2 - tax under section 6654 in the amount of $217 and an accuracy- related penalty under section 6662(b)(1) in the amount of $130.

1999. Gary Anders, pro se. James R. Robb, for respondent. MEMORANDUM OPINION PARR, Judge: Respondent determined deficiencies in, and additions to, petitioner's Federal income taxes as follows: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1986 $4,806 $1,202 $233 1987 3,294 824 177 1988 16,668 4,167 1,072 1989 15,040 3,760 1,017 1990 36,868 9,217 2,414 1991 35,951 8,988 2,055 1992 14,907 3,727 650 1993 9,485 2,371 397 On June 21, 1999, the Court granted without objection respo

Johnson was liable for outstanding assessed Federal income tax liabilities (excluding interest) of the following amounts: 1979 1980 1981 1982 1983 1984 Total Unpaid tax liability $8,200 $4,604 $3,301 --- $6,849 $806 $23,760 Penalties: § 6651(a)(1) 432 --- --- --- --- --- 432 § 6651(a)(2) 216 92 43 63 205 24 643 § 6654 360 294 330 310 420 145 1,859 Collection fees 52 44 18 10 24 --- 148 Total 9,260 5,034 3,692 383 7,498 975 26,842 Federal tax liens for Mr.

erences are to the Tax Court Rules of Practice and Procedure. - 2 - Background Respondent determined deficiencies in, and additions to, petitioner's Federal income taxes for 1992 and 1993 as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $716 $161 $30 1993 619 155 23 The issues for decision are: (1) Whether petitioner is subject to the Federal income tax laws and, more specifically, whether he is required to pay income tax on the wages paid to him during the years in is

OPINION FOLEY, Judge: By notices dated December 31, 1997, respondent determined the following deficiencies, additions to tax, and penalty, relating to petitioners' Federal income taxes: - 2 - Additions to Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662 1989 $45,048 $9,010 -- $11,143 1990 40,128 10,032 $2,642 -- 1991 23,336 4,445 1,207 -- 1992 35,613 8,361 1,448 -- All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are

NDUM FINDINGS OF FACT AND OPINION BEGHE, Judge: Respondent determined the following deficiencies in, and additions to, petitioner's Federal income and self-employment taxes for 1989-94: -2- Additions to Tax Year Deficiency Sec. 6651(a) Sec. 6651(f) Sec. 6654 1989 $18,328 -- $13,746 $1,240 1990 57,912 -- 43,434 3,792 1991 66,994 -- 50,246 3,829 1992 48,870 -- 36,653 2,132 1993 9,293 -- 3,206 389 1994 9,603 $2,401 -- 498 All section references are to the Internal Revenue Code in effect for the tax

MEMORANDUM OPINION JACOBS, Judge: Respondent determined a $72,600.30 deficiency, a $17,565.58 addition to tax under section 6651(a)(1), and a $4,734.19 addition to tax under section 6654 with respect to petitioner's 1989 Federal income tax.

IFT, Judge: In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes, additions to tax, and accuracy-related penalties as follows: Accuracy-Related Additions to Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) C. Earl Alsop 1991 $38,259 $ 9,565 $2,202 -- 1992 38,185 9,546 1,665 -- 1993 54,933 -- -- $10,987 1994 63,709 -- -- 12,742 FCHC Trust 1992 $34,600 $ 8,650 -- $ 6,920 1993 57,203 14,301 -- 11,441 1994 62,538 -- -- 12,508 Mountain

rt, pro se. John R. Gilbert, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies and additions to tax in petitioner's Federal income tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $30,790 $2,345 $305 1993 29,153 2,686 364 1994 23,117 1,061 111 1995 44,177 4,809 898 SERVED - 2 - Subsequent to the filing of his petition, petitioner filed delinquent Federal income tax returns for each of the years 1992 through 1995

all Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes: Additions to Tax and Penalties Year Deficiency Sec. 6653(b)(1)1 Sec. 6654 Sec. 6661 1982 $6,918 $3,459 $656 $1,730 1983 53,455 26,728 3,271 13,364 1984 41,584 20,792 2,614 10,396 1 Plus 50 percent of the interest on the deficiency under section 6653(b)(2). Petitioner resided in East Dublin, Georgia, at the time sh

IFT, Judge: In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes, additions to tax, and accuracy-related penalties as follows: Accuracy-Related Additions to Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) C. Earl Alsop 1991 $38,259 $ 9,565 $2,202 -- 1992 38,185 9,546 1,665 -- 1993 54,933 -- -- $10,987 1994 63,709 -- -- 12,742 FCHC Trust 1992 $34,600 $ 8,650 -- $ 6,920 1993 57,203 14,301 -- 11,441 1994 62,538 -- -- 12,508 Mountain

6654 1989 $27,822 $4,291.75 $1,080.24 1 All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 3 - On October 1, 1993, respondent sent petitioner a notice of deficiency for the taxable year 1991 (the notice of deficiency for 1991). In the notice of d

ugust 24, 1994, respondent's district office in Denver, Colorado, determined deficiencies in, and - 5 - additions to, petitioner's Federal income taxes for the taxable years 1988 and 1989 as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1988 $39,748 $9,937 $2,543 1989 4,120 1,030 277 Respondent mailed a copy of the notice of deficiency to three addresses, namely, the Colorado Springs Address, the Nathrop Address, and a third address, 4910 Granby Circle, Colorado Springs, CO

and 6654(a), respectively. On June 23, 1993, respondent mailed a notice of deficiency to petitioner determining deficiencies in and additions to his Federal income taxes for 1990 and 1991 as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $8,419 $2,105 $554 1991 5,483 1,371 318 On July 24, 1996, the bankruptcy court entered an order granting the bankruptcy trustee's motion to dismiss petitioner's case. The bankruptcy court also denied petitioner's request for - 3 - a "c

6654 1991 $3,436 $859 -- $113 1992 3,293 823 -- 79 1993 6,374 -- $2,868 269 1 The notice of deficiency computations for the additions to tax under secs. 6651(a)(1) and 6651(f) did not take into account withholdings on petitioner’s wages. Sec. 6651(b)(1). Respondent concedes that (1) the additions to tax due under sec. 6651(a)(1) for 1991 and 1

einafter referred to as Jaussaud Enterprises or the corporation), for unpaid Federal corporate income taxes and - 3 - additions to tax due from Jaussaud Enterprises, as follows: Additions to Tax Year Ended Income Tax Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2/28/91 $41,965 $9,803 $10,716 $2,487 Unless indicated otherwise, all section references are to the Internal Revenue Code for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. The disputed trans

lman, Jr. and Kirk S. Chaberski, for respondent. MEMORANDUM OPINION JACOBS, Judge: Respondent determined the following deficiencies and additions with respect to petitioner's Federal income taxes: - 2 - Additions to Tax Year Deficiency Sec. 6651(f) Sec. 6654 1990 $14,439 $10,829 $949 1991 17,659 13,244 1,015 1992 3,725 2,794 161 1993 22,271 16,703 930 In the alternative to the section 6651(f) additions to tax, respondent determined section 6651(a)(1) additions to tax for the years in issue. In a

ndent determined deficiencies in Federal individual income tax and additions to tax under sections 6651(f)2 (fraud), 6654 (underpayment of estimated tax), and 6663 (fraud) against petitioner as follows: Additions to Tax Year Deficiency Sec. 6651(f) Sec. 6654 Sec. 6663 1989 $21,344 $15,474 $112 -- 1990 11,065 -- -- $8,299 1991 6,882 -- -- 5,162 1992 11,934 8,652 336 -- 1993 11,597 18,408 486 -- 1994 14,183 6,170 662 -- 1 The cover letter and schedule 1 of the notice of deficiency show this as a $

Petitioner has not proven that an exception applies, and for each year in issue petitioner is liable for the section 6654 addition to tax.

for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: Respondent determined deficiencies in, additions to, and penalties on petitioner's Federal income taxes as follows: Additions to Tax and Penalties Year Deficiency Sec. 6651(a)(1) Sec. 6654 Sec. 6662(a) 1993 $9,791 $1,373 $275 $1,958 1994 6,876 --- 175 1,375 - 2 - Unless otherwise indicated all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rul

6663 1991 $80,822.57 -- $60,616.92 $64.36 -- 1992 76,176.58 $7,617.66 -- -- $57,132.43 1993 53,683.19 13,420.80 -- -- 40,262.39 - 2 - All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Background On October 21, 1996,

54 (failure to pay estimated tax), and 6661 (substantial understatement of income tax) against petitioner Robert E. Iles2 as follows (amounts rounded to nearest dollar): Additions to Tax Sec. 6653 Sec. 6653 Year Deficiency Sec. 6653(b) (b)(1) (b)(2) Sec. 6654 Sec. 6661 1980 $103,197 $54,369 - - $6,221 - 1981 253,014 126,507 - - 19,387 - 1982 605,062 - $302,531 1 58,908 $151,266 1 50 percent of the interest due on the entire deficiency. 1 The substance of sec. 6653(b) as in effect for 1980 and 19

ioner concedes her liability for the additions to tax under I.R.C. §§ [sic] 6651(a) as determined in the notice of deficiency. 14. In the notice of deficiency respondent determined that petitioner was liable for an [sic] additions to tax pursuant to I.R.C. § 6654, in the amount of $1,584.00 for the year 1993. 15. Petitioner concedes her liability for the additions to tax under I.R.C. § 6654 as determined in the notice of deficiency. 16. Petitioner concedes that the adjustments made in the statut

6654 1979 $6,575 $3,287 $274 1980 2,120 1,060 136 1981 10,689 5,345 817 The evidence in this case consists of a stipulation of facts with attached exhibits (incorporated herein by reference) and oral testimony presented at the hearing on the parties' cross- motions. - 3 - Respondent's notice of deficiency is dated April 13, 1984. The petition

ences are to the Internal Revenue Code in effect for the taxable years in - 2 - Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax for the years as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $850 $212.50 --- 1992 832 208.00 $36.27 1993 872 218.00 36.54 1994 883 220.75 45.85 The issues for decision are: (1) Whether petitioner received and failed to report income during the taxable years in issue; (2) whether petitioner is lia

MEMORANDUM OPINION FOLEY, Judge: In a notice of deficiency issued to Tadeusz Smus, on July 1, 1997, respondent determined the following deficiencies in and additions to Mr. Smus' Federal income taxes: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $26,554 $6,639 $1,529 1992 32,085 8,021 1,399 - 2 - 1993 37,731 9,433 1,584 1994 2,456 473 93 1995 9,596 1,895 401 All section references are to the Internal Revenue Code in effect for the years in issue. When Mr. Smus filed his petiti

pondent issued a notice of deficiency to Mark T. Allen for tax years 1992, 1993, and 1994. Respondent determined the following deficiencies in, and additions to, Mr. Allen's Federal income taxes: - 2 - Additions to Tax Year Deficiency Sec. 6651(f) Sec. 6654 1992 $20,915 $15,686 $139 1993 22,318 16,739 935 1994 23,649 17,737 1,218 All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

tioner resided in Columbus, Ohio. - 3 - By notice of deficiency, respondent determined the following deficiency and additions to tax in petitioner's 1981 Federal income tax: Addition to Tax Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1) Sec. 6653(a)(2) Sec. 6654 $14,172.83 $3,543.21 $708.64 1 $1,085.00 1 50 percent of the interest due on $14,172.83 Under section 7430, a taxpayer may be awarded a judgment for reasonable administrative and litigation costs if the taxpayer establishes certain criteria

e of deficiency, respondent determined deficiencies in petitioner Robert E. Dunham's Federal income and self-employment taxes, additions to tax, and an accuracy-related penalty as follows: - 2 - Additions to Tax Penalty Year Deficiency Sec. 6651(f) Sec. 6654 Sec. 6662(a) 1989 $39,942 --- --- $7,988 1990 32,812 $24,609 $2,159 --- 1991 34,411 25,808 1,979 --- 1992 40,963 30,722 1,786 --- In the Answer, respondent made affirmative allegations seeking additions to tax under section 6651(a)(1)1 for e

sue. Based upon information reported to the Internal Revenue Service, respondent computed petitioner's tax and determined the following deficiencies in and additions to petitioner's income tax: - 2 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1992 $9,245 $1,415 $230 1993 10,896 1,432 216 1994 11,708 1,509 281 The above tax deficiencies do not reflect the fact that income tax had been withheld from petitioner's wages in the amount of $3,584 in 1992, $5,167 in 1993, and $5,672 in 1

ncome and for additions to tax under sections 6651 and 6654. Respondent determined deficiencies and additions to tax with respect to petitioner's Federal income and self-employment taxes, as follows: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1986 $16,505 $4,126 $ 796 1987 20,009 5,002 1,080 1988 17,234 4,309 1,102 1989 20,522 5,131 1,389 1990 15,886 3,972 1,045 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, a

In addition, we find that petitioner is liable for additions to tax under section 6654 as determined by respondent.

ro se. C. Glenn McLoughlin, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $27,179 $6,795 --- 1991 28,752 7,188 $1,656 - 2 - All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. After concessions

cases. Background On June 23, 1995, respondent issued a notice of deficiency to petitioner in which respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1989 $54,253 $9,608 $2,173 1990 58,904 9,321 2,884 1991 59,836 9,796 2,425 Also on June 23, 1995, respondent issued a separate notice of deficiency to petitioner in which respondent determined a deficiency in petitioner's Federal income tax

cases. Background On June 23, 1995, respondent issued a notice of deficiency to petitioner in which respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1989 $54,253 $9,608 $2,173 1990 58,904 9,321 2,884 1991 59,836 9,796 2,425 Also on June 23, 1995, respondent issued a separate notice of deficiency to petitioner in which respondent determined a deficiency in petitioner's Federal income tax

Respondent also determined additions to tax for the years 1990 and 1991 under section 6651(a)(1) in the amounts of $540 and $1,594, respectively, and under section 6654 in the amounts of $76 and $365, respectively.

petition will be denied. Motions To Dismiss for Lack of Prosecution and for a Penalty On November 17, 1994, respondent determined deficiencies in and additions to petitioner’s income tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1990 $5,130 $1,282.50 $335.86 1991 5,111 1,211.75 275.32 1992 5,660 1,399.50 243.86 Petitioner’s legal residence was in Virginia when the petition was filed on February 17, 1995. In the petition, it was contended that respondent possessed no

rs in issue. -- 22 -- impose a penalty against petitioner under section 6673 in the amount of $7,500. Respondent determined deficiencies in petitioner's income taxes and additions to tax as follows: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1989 $34,925 $8,731 $2,362 1990 31,218 7,805 2,057 1991 40,067 10,017 2,307 1992 42,552 10,638 1,858 Background A. Petitioner Petitioner lived in Irvine, California, when he filed the petition in this case. Petitioner previously petitioned th

, and the trial proceeded accordingly. See Rule 41(b). - 3 - After respondent's acceptance of petitioner's tax returns, the resulting tax deficiencies and additions to tax in dispute are as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1988 --- --- --- 1989 --- --- --- 1990 1$12,485 $3,319 $779 1991 14,178 1,045 241 1992 135,031 8,903 1,523 1993 128,390 5,656 911 1 These amounts do not take into account prepayment credits in the amounts of $816, $783, $792, $2, $580, and $8

6654 1984 $4,086 $677 $149 1985 5,348 871 173 1986 6,076 971 162 1987 72,764 17,607 3,395 1988 5,199 698 161 1989 5,583 748 183 1990 5,962 796 189 1991 6,183 824 171 1992 6,626 1,039 170 All section references are to the Internal Revenue Code as in effect during the years in issue. Petitioner did not file a timely income tax return for any of

th for purposes of briefing and opinion: Jean Muldavin, docket No. 153- 92; Jean and Roger Muldavin, docket No. 23624-92; and Jean and Roger Muldavin, docket No. 23660-92. - 2 - Roger Muldavin Additions to Tax Year Deficiency Sec. 6651 Sec. 6653(a) Sec. 6654 Sec. 6661 1985 $142,578.85 $30,936.52 $7,128.94* $6,798.00 $30,937.00 1986 113,423.25 21,292.62 5,671.16* 4,177.00 21,293.00 1987 56,026.00 13,957.00 2,801.00* 3,016.00 --- *Plus 50 percent of the interest on $123,746.07, $85,170.25, and $56

th for purposes of briefing and opinion: Jean Muldavin, docket No. 153- 92; Jean and Roger Muldavin, docket No. 23624-92; and Jean and Roger Muldavin, docket No. 23660-92. - 2 - Roger Muldavin Additions to Tax Year Deficiency Sec. 6651 Sec. 6653(a) Sec. 6654 Sec. 6661 1985 $142,578.85 $30,936.52 $7,128.94* $6,798.00 $30,937.00 1986 113,423.25 21,292.62 5,671.16* 4,177.00 21,293.00 1987 56,026.00 13,957.00 2,801.00* 3,016.00 --- *Plus 50 percent of the interest on $123,746.07, $85,170.25, and $56

th for purposes of briefing and opinion: Jean Muldavin, docket No. 153- 92; Jean and Roger Muldavin, docket No. 23624-92; and Jean and Roger Muldavin, docket No. 23660-92. - 2 - Roger Muldavin Additions to Tax Year Deficiency Sec. 6651 Sec. 6653(a) Sec. 6654 Sec. 6661 1985 $142,578.85 $30,936.52 $7,128.94* $6,798.00 $30,937.00 1986 113,423.25 21,292.62 5,671.16* 4,177.00 21,293.00 1987 56,026.00 13,957.00 2,801.00* 3,016.00 --- *Plus 50 percent of the interest on $123,746.07, $85,170.25, and $56

6662 1991 $ 6,966 $1,082 $232 --- 1992 8,783 --- --- $1,757 1993 10,950 2,738 459 --- Duplicate originals of the notice of deficiency were mailed to petitioner at the Lithia Springs address and the Austell address. On August 14, 1996, petitioner filed an imperfect petition for redetermination with the Court contesting respondent's de

6654 1979 -- $20,605 -- 1980 $38,636 108,414 $2,277 - 2 - As an alternative position, respondent in his answer asserted that petitioner is liable for additions to tax pursuant to sections 6651(a) and 6653(a). Unless otherwise stated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule referen

le cause for failing to file timely 1993 and 1994 Federal income tax returns. - 12 - Respondent, for 1993 and 1994, also determined that petitioner was liable for self-employment tax and additions to tax for failure to make estimated payments under section 6654. Petitioner bears the burden of showing that part of respondent's determination is in error. Petitioner chose not to carry that burden. Accordingly, petitioner is liable for self-employement tax and additions to tax for failure to make es

That the withholdings were less than his required estimated tax payments under section 6654 does not establish fraud.

Respondent moves for summary judgment as to: (1) The deficiencies and the additions to tax under section 6654 for failure to pay estimated tax; and (2) the additions to tax for fraud under the applicable provisions of section 6653(b) for all years at issue.2 Background Petitioner filed a timely petition stating, inter alia, that "Without a grant of immunity, Petitioner is prevented from submitting financial information sufficient to refute the

ences are to the Tax Court Rules of Practice and Procedure. - 2 - Respondent determined the following deficiencies in Federal income taxes and additions to tax against petitioner for the years shown: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $2,284 $340 $ 73 1992 2,351 520 90 1993 2,426 607 101 The adjustments giving rise to the above deficiencies and additions to tax are based upon the failure of petitioner to file Federal income tax returns and to report the following inc

74 April 15, 1992 Income tax withheld 2,381 April 15, 1992 Payment with extension 13,500 April 15, 1992 request Total $57,755 On July 26, 1995, respondent mailed petitioner a notice of deficiency for the taxable year 1991 (the notice) determining a deficiency of $80,596 in tax plus additions to tax of $20,149 under section 6651(a) and $4,635 under section 6654.1 As of that date, petitioner had not filed a Federal income tax return, or a claim for a refund, for that year.

rtified mail a notice of deficiency addressed as follows: Nemat Mostaan 2407 Lascar Place San Jose, CA 95124 In the notice respondent determined the following deficiencies and additions to tax: - 3 - Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1986 $887 $222 $42 1987 17,962 4,491 968 1988 5,052 1,263 324 Petitioner mailed a petition in this case by certified mail on June 23, 1995 (91 days after the mailing of the notice of deficiency) and it was received by this Court on June 27,

6661 Sec. 6662(a) 1986 $103,152 $25,788 1$5,158 $4,991 -0- -0- 1987 30,846 7,712 11,542 1,668 -0- -0- 1988 8,379 -0- 419 -0- $2,095 -0- 1989 24,921 -0- -0- -0- -0- $4,984 Michael Michoff, Jr., and Kimberly Michoff, f.k.a. Kimberly Columbo, (together known as Michoff, Jrs.): Penalty Year Deficiency Sec. 6662(a) 1990 $9,208 $1,842 Kimb

6661 Sec. 6662(a) 1986 $103,152 $25,788 1$5,158 $4,991 -0- -0- 1987 30,846 7,712 11,542 1,668 -0- -0- 1988 8,379 -0- 419 -0- $2,095 -0- 1989 24,921 -0- -0- -0- -0- $4,984 Michael Michoff, Jr., and Kimberly Michoff, f.k.a. Kimberly Columbo, (together known as Michoff, Jrs.): Penalty Year Deficiency Sec. 6662(a) 1990 $9,208 $1,842 Kimb

an addition to tax for fraud under sec. 6653(b), I.R.C., for each of the years in issue, an addition to tax for substantial understatement of income tax under sec. 6661, I.R.C., for 1984, and an addition to tax for failure to pay estimated tax under sec. 6654, I.R.C., for 1986. James Luther Cochrane, pro se. Karen N. Sommers, for respondent. OPINION RUWE, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows: Additions to Tax Year Deficiency S

95, respondent mailed a notice of deficiency to petitioner by certified mail determining deficiencies in and additions to petitioner's Federal income taxes for the years and in the amounts as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $59,408 $14,668 $3,387 1992 82,876 20,684 3,613 1993 24,969 6,217 1,041 The notice of deficiency was mailed to petitioner at the 2162 Ingleside Avenue address. On November 16, 1995, the notice of deficiency was forwarded to 2411 Ingles

to, petitioner’s Federal income taxes: 1 These cases, hereinafter referred to as the instant case, have been consolidated for purposes of trial, briefing, and opinion. - 2 - Additions to Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1) Sec. 6654 Sec. 6661 Sec. 6662(a) 1988 $57,984 -0- $40 -0- $14,051 -0- 1989 14,202 $1,445 -0- $922 -0- $2,840 After concessions, the only issues remaining for decision are: (1) Whether petitioner is entitled to "innocent spouse" relief from liability fo

Additions to Tax for 1986 and 1987 Respondent determined that petitioner was liable for additions to tax under three different Code sections: (1) section 6653(b) for civil fraud; (2) section 6661 for failing to pay estimated tax; and (3) section 6654 for substantial underpayment of tax.

Additions to Tax for 1986 and 1987 Respondent determined that petitioner was liable for additions to tax under three different Code sections: (1) section 6653(b) for civil fraud; (2) section 6661 for failing to pay estimated tax; and (3) section 6654 for substantial underpayment of tax.

Where payments of tax, either through withholding or by making estimated quarterly tax payments during the course of the year, do not equal the percentage of total liability required under the statute, imposition of the addition to tax under section 6654 is applicable, unless petitioner shows that one of the statutory exceptions applies.

The additions to tax under section 6654 are based on respondent's - 3 - determination that petitioner underpaid his estimated income tax for the years 1991, 1992, and 1993.

ears in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - Respondent determined deficiencies and additions to tax in petitioner's Federal income taxes as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1987 $3,276 $737 $178 1988 3,649 821 234 1989 3,948 888 267 1990 4,014 874 254 1991 4,099 923 235 1992 4,196 944 181 After trial respondent conceded that there are no deficiencies or additions to tax for the years 1987 and 1988. The issues r

ty) for the taxable years 1983 through 1987; and (5) whether petitioner is 4 For the sake of completeness, we note that by order dated Dec. 6, 1995, we granted respondent's motion to dismiss for lack of jurisdiction and to strike with respect to the sec. 6654 addition to tax, filed in docket No. 16560-90. In addition, respondent conceded (by way of stipulation) that petitioner is entitled to the full amount of losses reported on his returns with respect to his investment in Coram Taxvest Windfar

entered as a matter of law. Background On March 31, 1995, respondent issued a statutory notice of deficiency to petitioner determining Federal income tax deficiencies and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1991 $6,725 $1,681 $79 1992 8,662 2,166 378 1993 22,523 5,631 942 The deficiencies in petitioner's income taxes are based on respondent's determination that petitioner failed to report a number of items of income for the years 1991, 1992, a

Additions to Tax Finally, respondent made further determinations of additions to tax under section 6651(a) for 1988 thorough 1990, section 6653(a)(1) for 1988, and section 6654 for 1989 and 1990, and an accuracy-related penalty under section 6662(a) for 1991.

(2) whether petitioner is liable for an addition to tax for fraud under section 6653(b) for each of the years in issue; (3) whether petitioner is liable for an addition to tax for substantial understatement of income tax under section 6661 for 1984; and (4) whether petitioner is liable for an addition to tax for failure to pay estimated tax under section 6654 for 1986.

separate statutory notices of deficiency to petitioner Peter R. Little (petitioner) determining deficiencies in and additions to his Federal income taxes for the years and in the amounts as follows: Additions to tax Year Deficiency1 Sec. 6651(a)(1) Sec. 6654 1988 $13,470.04 $1,603.01 $359.92 1989 11,297.00 945.75 199.38 1990 22,364.83 2,354.46 525.37 1991 22,352.19 2,017.05 372.79 1992 18,029.00 213.25 --- 1 The deficiencies were determined without regard to either withholding tax credits under

This leaves for discussion the imposition of additions to tax by respondent under section 6654 for the failure by petitioners to pay estimated tax.

ent's motion for judgment on the pleadings. Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax for the calendar years 1987 to 1992 in the amounts as follows: Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6654 1987 $4,921 $1,230 $266 1988 4,455 1,114 283 1989 1,946 342 87 1990 3,540 282 57 1991 3,971 291 49 1992 5,142 803 132 All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to th