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the portion of the underpayment that is attributable to
negligence or disregard of rules or regulations. Sec. 6662(a)
and (b)(1). The Commissioner's determination that a taxpayer was
negligent is presumptively correct, and the burden is on the
taxpayer to show lack of negligence. Hall v. Commissioner, 729
F.2d 632, 635 (9th Cir. 1984), affg. T.C. Memo. 1982-337;
Marcello v. Commissioner, 380 F.2d 499, 506-507 (5th Cir. 1967),
affg. in part and remanding in part 43 T.C. 168 (1964) and T.C.
Memo. 1964-299; Bixby v. Commissioner, 58 T.C. 757, 791 (1972).
The term "negligence" includes any failure to make a
reasonable attempt to comply with the provisions of the Internal
Revenue Code. Sec. 6662(c). Negligence has also been defined as
the lack of due care or the failure to do what a reasonable and
ordinarily prudent person would do under the circumstances.
McGee v. Commissioner, 979 F.2d 66, 71 (5th Cir. 1992), affg.
T.C. Memo. 1991-510; Marcello v. Commissioner, supra at 506;
Neely v. Commissioner, 85 T.C. 934, 947 (1985).
Petitioner failed to substantiate her claimed credit.
Petitioner did not testify and offered no other evidence to show
that she was not negligent.
Petitioner argues that she was not negligent because she
relied on a certified public accountant to prepare her return.
Indeed, reliance upon the advice of experts may constitute a
defense to the addition to tax for negligence. Jackson v.
Commissioner, 86 T.C. 492, 539 (1986), affd. 864 F.2d 1521 (10th
Cir. 1989); Industrial Valley Bank & Trust Co. v. Commissioner,
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