56
Having found that Alondra has not sustained its burden for
the purpose of avoiding the negligence penalty, we would have no
difficulty in sustaining the imposition of the substantial
understatement penalty, even if Alondra had ever requested a
waiver.
In any event, there is no evidence that Alondra has ever
requested a waiver. Accordingly, as we noted in Brown v.
Commissioner, T.C. Memo. 1992-15, "we cannot find that respondent
abused * * * [her] discretion when petitioner never requested
respondent to exercise it." See also McCoy Enters., Inc. v.
Commissioner, 58 F.3d 557, 563 (10th Cir. 1995), affg. T.C. Memo.
1992-693; Reinke v. Commissioner, 46 F.3d 760, 765-766 (8th Cir.
1995), affg. T.C. Memo. 1993-197; Mailman v. Commissioner, supra
at 1082-1084; Dugow v. Commissioner, T.C. Memo. 1993-401, affd.
without published opinion 64 F.3d 666 (9th Cir. 1995); Klieger v.
Commissioner, T.C. Memo. 1992-734; sec. 1.6661-6, Income Tax
Regs.
Respondent's determination of the section 6661 addition to
tax is sustained, to the extent of 25 percent of Alondra's
understatement of tax.
To reflect the foregoing and the parties' concessions,
Decisions will be entered
under Rule 155.
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