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opinion 925 F.2d 417 (3d Cir. 1991). The addition to tax under
section 6651 is accordingly sustained.
2. Section 6653(a)
Section 6653(a) provides for an addition to tax if any part
of an underpayment is due to negligence or (intentional)
disregard of rules or regulations. For taxable years 1985 and
1987 the amount of the addition to tax is 5 percent of the entire
underpayment plus 50 percent of the interest payable with respect
to the portion of the underpayment attributable to negligence.
Sec. 6653(a)(1) and (2) (taxable year 1985); sec. 6653(a)(1)(A)
and (B) (taxable year 1987). For the 1988 taxable year the
addition is equal to 5 percent of the underpayment. Sec.
6653(a)(1). For purposes of section 6653(a), "underpayment" has
the same meaning as "deficiency", as defined in section 6211(a),
except that the amount shown on the return is treated as zero if
the return was filed after the prescribed deadline, including any
extension. Sec. 6653(c)(1). "Negligence" includes any failure
to make a reasonable attempt to comply with provisions of the
Code. Sec. 6653(a)(3); cf. Neely v. Commissioner, 85 T.C. 934,
947 (1985).
Failure to comply with filing deadlines without reasonable
cause within the meaning of section 6651(a)(1) constitutes
negligence. Sullivan v. Commissioner, 985 F.2d 704, 706 (2d Cir.
1993), affg. in part and revg. on another issue T.C. Memo. 1991-
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