Carl J.D. Bauman and Margaret A. Bauman - Page 28

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          for an addition to tax equal to 5 percent of the underpayment of            
          tax if any part of such underpayment is due to negligence or                
          intentional disregard of rules or regulations.  Section                     
          6653(a)(2), as in effect for 1981 and 1982, provides for an                 
          addition to tax of 50 percent of the interest on that portion of            
          the underpayment attributable to negligence.  Negligence under              
          section 6653(a) is the failure to do what a reasonable or                   
          ordinarily prudent person would do under the circumstances.                 
          Zmuda v. Commissioner, 731 F.2d at 1422; Neely v. Commissioner,             
          85 T.C. 934, 947 (1985).                                                    
               Petitioners advance several arguments in an attempt to                 
          convince the Court that no addition to tax under section 6653(a)            
          or section 6653(a)(1) and (2) is appropriate.  Each argument,               
          however, is self-serving and without merit.  Petitioners first              
          argue that section 6653's extensive history of amendments                   
          suggests that the section is inherently flawed, and, as such,               
          should not be applied against them.  We reject such an argument.            
               Petitioners next argue that respondent has treated various             
          taxpayers in the McIntyre-CN litigation project differently with            
          respect to the application of section 6653.  This argument must             
          be rejected because it is the well-established position of this             
          Court that our responsibility is to apply the law to the facts of           
          the case before us and to determine the tax liability of the                
          taxpayer in that case.  Davis v. Commissioner, 65 T.C. 1014, 1022           

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