19
Negligence
Respondent determined that petitioners are liable for
additions to tax for negligence under section 6653(a)(1) and
section 6653(a)(1)(A) and (B). Section 6653(a)(1)(A), for 1987,
and section 6653(a)(1) for 1988, impose an addition to tax equal
to 5 percent of the entire underpayment if any portion of such
underpayment is due to negligence. Section 6653(a)(1)(B), which
applies to 1987, imposes an addition to tax equal to 50 percent
of the interest payable under section 6601 with respect to the
portion of the underpayment due to negligence. Negligence is the
failure to make a reasonable attempt to comply with the
provisions of the Code. Sec. 6653(a)(3). Petitioners have the
burden of proof to establish that they made a reasonable attempt
to file accurate Federal income tax returns and that they were
not negligent. Rule 142(a); Enoch v. Commissioner, 57 T.C. 781
(1972).
Petitioners' returns were prepared by certified public
accountants. Petitioner argues that where a taxpayer has
reasonably relied on financial advisers, he will not be liable
for an addition to tax based on negligence. Heasley v.
Commissioner, 902 F.2d 380, 384 (5th Cir. 1990), revg. T.C. Memo.
1988-408. While reliance on a professional who has prepared a
tax return may shield the taxpayer in some instances from
additions to tax due to negligence, we do not believe that any
reliance was reasonable in this case. The general rule is that
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