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Issue 3. Negligence Additions to Tax
Petitioner and Mrs. Jenkins filed joint Federal income tax
returns for the years under consideration. The liability for
additions to tax for taxpayers who file jointly is joint and
several. Sec. 6013(d)(3); Pesch v. Commissioner, 78 T.C. 100, 129
(1982). As previously stated, fraud must be proved for each spouse
individually. But negligence additions are imposed jointly and
severally.
We held above that petitioner is liable for the additions to
tax for fraud for all years under consideration. If we were to
hold Mrs. Jenkins liable for the negligence additions to tax for
such years, petitioner would then be jointly and severally liable
for such addition. But a taxpayer cannot be liable for the
addition to tax for fraud and also the addition to tax for
negligence. Sec. 6653(b). See Minter v. Commissioner, T.C. Memo.
1991-448; Congelliere v. Commissioner, T.C. Memo. 1990-265.
Therefore, having found petitioner liable for fraud under section
6653(b) for each year under consideration, we cannot hold Mrs.
Jenkins liable for negligence under section 6653(a) on the same
underpayments.
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