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taxpayer must show that, despite the exercise of ordinary busi-
ness care and prudence, such taxpayer was unable to file the
required tax return within the prescribed time. United States v.
Boyle, 469 U.S. 241, 246 (1985); Crocker v. Commissioner, 92 T.C.
899, 913 (1989); sec. 301.6651-1(c)(1), Proced. & Admin. Regs.
For 1984 and 1985, section 6653(a)(1) and, for 1986, section
6653(a)(1)(A) impose an addition to tax that is equal to 5 per-
cent of the entire underpayment if any part of it was due to
negligence or disregard of rules or regulations. If that addi-
tion to tax applies, for 1984 and 1985, section 6653(a)(2) and,
for 1986, section 6653(a)(1)(B) impose a further addition to tax
in an amount that is equal to 50 percent of the interest payable
with respect to the portion of the underpayment that is attrib-
utable to negligence or disregard of rules or regulations.
Negligence is defined as a lack of due care or failure to do what
a reasonable and prudent person would do under the circumstances.
Allen v. Commissioner, 925 F.2d 348, 353 (9th Cir. 1991), affg.
92 T.C. 1 (1989); see Crocker v. Commissioner, supra at 916;
Neely v. Commissioner, 85 T.C. 934, 947-948 (1985).
Section 6656(a) imposes a penalty for failure to deposit
timely a tax in a Government depositary that is equal to 10
percent of the underpayment.146 That section does not apply if
146 Sec. 8001(a) of the Omnibus Budget Reconciliation Act of
(continued...)
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