                         T.C. Memo. 1997-253



                     UNITED STATES TAX COURT



               CLYDE FRANKLIN CRAIG, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 17099-95.                      Filed June 5, 1997.



     Clyde Franklin Craig, pro se.

     Sandra Veliz, for respondent.



             MEMORANDUM FINDINGS OF FACT AND OPINION


     JACOBS, Judge: Respondent determined a $29,262 deficiency in

petitioner's 1992 Federal income tax, and additions to tax pursuant

to sections 6651(a) and 6654(a) in the respective amounts of

$5,725.50 and $966.79.
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      The issues for decision are: (1) Whether petitioner failed to

report income during the year in issue; (2) whether petitioner is

liable for a section 6651(a) addition to tax for failure to file a

1992 Federal income tax return; and (3) whether petitioner is

liable for a section 6654(a) addition to tax for failure to make

estimated tax payments for 1992.

      All section references are to the Internal Revenue Code in

effect for the year in issue.           All Rule references are to the Tax

Court Rules of Practice and Procedure.

                             FINDINGS OF FACT

      Some    of   the   facts   have    been   stipulated      and       are   found

accordingly.       The stipulation of facts and the attached exhibits

are incorporated herein by this reference.

Background

      Clyde    Franklin    Craig    (petitioner)         resided     in    Seattle,

Washington, at the time he filed his petition. Between 1962 and

1965, he studied physics and electrical engineering at UCLA, but

did   not    graduate.    Petitioner     has    worked    in   the    electronics

engineering field.

      Petitioner concedes that he did not file a 1992 Federal income

tax return.

Petitioner's Sources of Income

      In 1992, petitioner worked as a television engineer for King

Broadcasting Co. (KBC), a major television broadcast station in the

Seattle area.       His duties included maintaining and repairing the
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station's electronic equipment.    Petitioner received $44,628.52 in

wages from KBC; $6,360.58 was withheld for Federal income tax

purposes.

     Petitioner had an individual retirement account (IRA) at Key

Trust Co. of the Northwest.     During the year in issue, he received

a $49,872 distribution from this IRA. Petitioner did not roll over

the distribution into a qualified retirement account.

     Petitioner also received $201.14 in interest income from

Seattle Telco. Federal Credit Union in 1992.

Notice of Deficiency

     Respondent found no record of petitioner's having filed a Form

1040 for 1992.    Accordingly, respondent determined the deficiency

and additions to tax (set forth in the notice of deficiency) based

upon payor information indicating that petitioner had received

unreported wage, interest, and IRA income in 1992.

                                OPINION

Issue 1.    Unreported Income

     Respondent's determinations as to petitioner's tax liability

are presumed to be correct. Petitioner bears the burden of proving

the contrary.    See Rule 142(a); INDOPCO Inc. v. Commissioner, 503

U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933).

     Section 61 defines gross income as all income from whatever

source derived.    Included within the definition of gross income

are "compensation for services", "interest income", and "pensions".

Sec. 61(a)(1), (4), (11).
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     Petitioner     argues    that   paying   income    taxes   is   strictly

voluntary.     We disagree.      Petitioner was required to file a 1992

Federal income tax return and was required to pay taxes.             See secs.

1, 61, 6011, 6012, 7701(a)(14).            Petitioner raised traditional

protester arguments.      This Court, as well as the Court of Appeals

for the Ninth Circuit where an appeal in this case would lie, have

disapproved of tax protester rhetoric and legalistic gibberish.

See, e.g.,     Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir.

1988), affg. T.C. Memo. 1987-225; Carter v. Commissioner, 784 F.2d

1006, 1009 (9th Cir. 1986); McCoy v. Commissioner, 76 T.C. 1027,

1029-1030 (1981), affd. 696 F.2d 1234 (9th Cir. 1983).

      We hold that petitioner received taxable wage, interest, and

pension    income   in   1992.   Accordingly,   we     uphold   respondent's

deficiency determination for such year.

Issue 2.     Section 6651(a) Addition to Tax

     Respondent determined an addition to tax pursuant to section

6651(a) for petitioner's 1992 taxable year.            Petitioner can avoid

this addition to tax by proving that his failure to file was: (1)

Due to reasonable cause, and (2) not due to willful neglect.             Sec.

6651(a); Rule 142(a); United States v. Boyle, 469 U.S. 241, 245-246

(1985); United States v. Nordbrock, 38 F.3d 440 (9th Cir. 1994).

"Reasonable cause" requires a taxpayer to demonstrate that he

exercised ordinary business care and prudence and was nevertheless

unable to file a return within the prescribed time.             United States

v. Boyle, supra at 246; sec. 301.6651-1(c)(1), Proced. & Admin.
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Regs.    Willful neglect means a conscious, intentional failure to

file or reckless indifference.           United States v. Boyle, supra at

245.

       Petitioner was required to file a Federal income tax return

for 1992.   Sec. 6012.      He failed to do so and presented no evidence

to prove that his failure to file was due to reasonable cause and

not willful neglect.        Accordingly, respondent's determination of

the section 6651(a) addition to tax is sustained.

Issue 3. Section 6654(a) Addition to Tax

       Respondent also determined an addition to tax pursuant to

section 6654(a) for 1992, asserting that petitioner failed 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 percentage of total liability required

under the statute, imposition of the section 6654 addition to tax

is   mandatory,   unless     the   taxpayer    shows   that    one    of   several

statutory    exceptions       applies.       Sec.   6654;     Niedringhaus     v.

Commissioner, 99 T.C. 202, 222 (1992); Recklitis v. Commissioner,

91 T.C. 874, 913 (1988); Grosshandler v. Commissioner, 75 T.C. 1,

20-21 (1980). Petitioner bears the burden of proving qualification

for such exception.         See Habersham-Bey v. Commissioner, 78 T.C.

304, 319-320 (1982).

       Although   certain    amounts    were    withheld    from     petitioner's

wages, petitioner did not make any estimated tax payments for 1992

and introduced no evidence on this issue.            Accordingly, we sustain
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respondent's   determination   pursuant     to   section   6654(a)   for

petitioner's 1992 taxable year.

     We have considered all of petitioner's arguments and, to the

extent not discussed above, find them to be without merit.

     To reflect the foregoing,



                                             Decision will be entered

                                        for respondent.
