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and multiengine airplanes for compensation,3 qualified him to
serve as a second-in-command pilot for an airline,4 and enabled
petitioner to engage in a trade or business for which he was
previously unqualified. Robinson v. Commissioner, 78 T.C. 550,
557 (1982); Bodley v. Commissioner, 56 T.C. 1357, 1361 (1971).
Therefore, this Court finds that petitioner’s commercial pilot
training was part of a program of study which qualified him for a
new trade or business, and the expenses paid in 2002 to attend
the program are nondeductible under section 162. See sec. 1.162-
5(b)(3), Income Tax Regs.
Respondent contends petitioner is liable for a section 6662
penalty because the underpayment of tax was attributable to
negligence. Section 6662(a) imposes a 20-percent accuracy-
related penalty on the portion of any underpayment attributable
to negligence. Sec. 6662(b). The term “negligence” includes any
failure to make a reasonable attempt to comply with the
provisions of the internal revenue laws or to exercise ordinary
and reasonable care in the preparation of a tax return. Sec.
6662(c); sec. 1.6662-3(b)(1), Income Tax Regs.
3 See Roussel v. Commissioner, T.C. Memo. 1979-125; 14
C.F.R. sec. 61.133(a) and (b) (2002).
4 See 14 C.F.R. sec. 61.55 (2002). Because petitioner did
not earn an airline transport pilot rating, he would not be
allowed to captain an airplane for an airline company.
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