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tentative minimum tax minus the foreign tax credit, is $12,186.
Because he had no additional regular tax due, petitioner would
owe $12,186 for 1992.
In his challenge of the deficiency determined by respondent,
petitioner does not question respondent’s calculation of the AMT.
Instead, he contends that the AMT violates the double tax
prohibition found in the U.S.-Germany tax treaty. See Convention
for the Avoidance of Double Taxation, Aug. 29, 1989, U.S.-
Germany, art. 23, 30 I.L.M. 1778, 1779 (the U.S.-Germany treaty).
This was the same argument made in Pekar v. Commissioner, 113
T.C. 158 (1999). In that case, we found that the treaty
provision had been written to allow for the preexisting
alternative minimum tax provision in section 59. See id. at 163-
164. The treaty provision, which was written 5 years after
section 59 was enacted, states that the double taxation
prohibition is “‘subject to the limitations of the law of the
United States.’” Id. at 163 (quoting the U.S.-Germany treaty,
art. 23(1)). Because the treaty provision may be read in harmony
with the AMT provision, petitioner is not excused from liability
for the AMT.
Petitioner also disputes respondent’s determination that a
section 6662(a) negligence penalty should be applied. Petitioner
contends that he should not be subject to the section 6662(a)
negligence penalty because he relied on the advice of a Judge
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