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underpayment that is attributable to negligence or disregard of
rules or regulations. Under section 6662(c), negligence includes
any failure to make a reasonable attempt to comply with the law
and the term "disregard" includes any careless, reckless, or
intentional disregard. Failure to maintain adequate records may
constitute negligence. Schroeder v. Commissioner, 40 T.C. 30, 34
(1963); Johnson v. Commissioner, T.C. Memo. 1991-346, affd.
without published opinion 8 F.3d 811 (3d Cir. 1993).
As noted, it is the responsibility of petitioner to maintain
books and records sufficient to accurately establish the amount
of his deductions. Sec. 6001. Petitioner failed to maintain
organized records and receipts of the expenses claimed on his
returns for the years at issue, clearly claimed deductions for
items of a personal nature, and did not present any evidence with
respect to his liability for the above addition and penalty. We
conclude that petitioner is liable for the addition to tax under
section 6653(a) and the accuracy-related penalty under section
6662 as determined by respondent.
Decision will be entered
for respondent.
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