In an off-the-bencher, Judge Kerrigan notes that even though Douglas Leon Schnitzspahn, Docket No.: 8477-20S, filed 10/20/21*, “…is making progress on filing his tax returns, petitioner did not establish that his failure to file was due to reasonable cause. Accordingly the section 6651(a)(1) addition to tax is sustained….” Transcript, at p. 5.
Doug “…has a history of filing his tax returns late.” Transcript, at p. 2.
In this case Doug finally filed four (count ’em, four) years late, even taking his extension into account. IRS, not playing the waiting game, hits Doug with a SFR, with a SNOD at no extra charge. The only issue today is the add-ons, Transcript, at p. 4.
Doug can’t come up with a reasonable excuse for his late filing and late paying. And Judge Kerrigan notes that in most cases there is no reasonable cause excuse for nonpayment of estimated tax. “Generally, no reasonable cause exception exists for section 7765(a) addition to tax. [Sic; I think you meant 6654(a), Judge, as there is no Section 7765.] Sec. 1.6654-1(a)(1), Income Tax Regs. There are exceptions to section 6654(a) addition to tax and petitioner does not meet the requirements of these exceptions. See sec. 6454(a) [sic; I think you meant Section 6654(e), Judge]. Accordingly petitioner is liable for the addition to tax pursuant to section 6654(a).” Transcript, at p. 6.
Not to discourage trying, but avoiding add-ons needs more than trying.
Taishoff Law 
A little more effort would have cleaned up Judge Kerrigan’s order:
“ORDERED that the parties shall, on or before January 18, 2022, the parties shall file with the Court their computations in this case, pursuant to Rule 155, Tax Court Rules of Practice and Procedure.”
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Mr Kamman, The last sentence is the usual one for these orders. I’ve not noticed any special confusion caused thereby. Tax Court needs a proofreader-capy editor, but none has ever been appointed.
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Further to the foregoing, see my blogpost “The Proofreaders Reward,”, 2/16/16.
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