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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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