- 23 -
willful neglect." Estate of Ruben v. Commissioner, 33 T.C. 1071,
1072 (1960); see also United States v. Steck, 295 F.2d 682, 685
(10th Cir. 1961); Judge v. Commissioner, 88 T.C. 1175, 1188
(1987). Petitioner has failed to show error in respondent's
determination. Accordingly, petitioner is liable for the
addition to tax pursuant to section 6654(a).
Decision will be entered
under Rule 155.
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