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appealed our decision to the U.S. Court of Appeals for the Ninth
Circuit, and that appeal was pending at the time of the trial
herein. After the present case was submitted, the Court of
Appeals rendered its decision upholding the constitutionality of
section 1402(g)(1), affirming this Court's decision, and holding
petitioner liable for self-employment tax for 1988. Droz v.
Commissioner, 48 F.3d 1120 (9th Cir. 1995), affg. an Oral Opinion
of this Court, cert. denied, ___ U.S. ___, 64 U.S.L.W. 3167 (Jan.
8, 1996).
On the record before us, we sustain respondent's determina-
tion that petitioner is liable for 1991 for self-employment tax.
Droz v. Commissioner, supra.
Accuracy-Related Penalty
Respondent determined that petitioner is liable for 1991 for
the accuracy-related penalty under section 6662(a) because his
underpayment of tax for that year was due to negligence or
disregard of rules or regulations. For purposes of section
6662(a), the term "negligence" includes any failure to make a
reasonable attempt to comply with the provisions of the Code,
failure to exercise due care, or failure to do what a reasonable
person would do under the circumstances. Sec. 6662(c); Leuhsler
v. Commissioner, 963 F.2d 907, 910 (6th Cir. 1992), affg. T.C.
Memo. 1991-179; Antonides v. Commissioner, 91 T.C. 686, 699
(1988), affd. 893 F.2d 656 (4th Cir. 1990). The term "disregard"
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