Thomas M. and Dolores F. Gomez - Page 12
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US Tax Court > 1999 > Thomas M. and Dolores F. Gomez - Page 12
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We hold, therefore, that petitioners have failed to prove
that they are entitled to any charitable deduction for 1993 in
excess of that allowed by respondent.
Issue 3. The Accuracy-Related Penalty
The final issue that we must decide is whether petitioners
are liable for the accuracy-related penalty authorized by section
Section 6662 authorizes the imposition of a 20-percent
penalty on the portion of an underpayment of tax attributable to
negligence or disregard of rules or regulations. For purposes of
section 6662, the term "negligence" includes any failure to make
a reasonable attempt to comply with the provisions of the Code.
See sec. 6662(c). Negligence also includes any failure by the
taxpayer to keep adequate books and records or to substantiate
items properly. See sec. 1.6662-3(b)(1), Income Tax Regs. The
term "disregard" includes any careless, reckless, or intentional
disregard. Sec. 6662(c).
Petitioners in this case did not make a reasonable effort to
comply with the requirements of the Code or the regulations.
They failed to maintain any records sufficient to support their
entitlement to the deductions claimed. Failure to maintain
documentation in support of claimed deductions has been held to
constitute negligence or disregard of rules or regulations for
purposes of section 6662. See Witherspoon v. Commissioner, T.C.
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