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Commissioner, 60 T.C. 728, 740 (1973). A taxpayer may not be
negligent but still violate section 6653(a)(1) and (2) by
intentionally disregarding respondent's rules and regulations.
Marcello v. Commissioner, 380 F.2d 499, 506 (5th Cir. 1967),
affg. in part and remanding in part 43 T.C. 168 (1964) and T.C.
Memo. 1964-299. Petitioners have the burden of proving that the
underpayment of tax was not due to their negligence or
intentional disregard of rules and regulations. Rule 142;
Sandvall v. Commissioner, supra at 459; Forseth v. Commissioner,
supra; Luman v. Commissioner, 79 T.C. 846, 860-861 (1982).
1. Petitioners Glassley and Houser
Petitioners Glassley and Houser contend that the addition to
tax for negligence under section 6653(a)(1) and (2) is not
applicable to them because they relied in good faith on the
advice of competent professionals that the tax treatment for the
putative research and development expenditures was proper.
Respondent asserts, on the other hand, that petitioners have not
demonstrated that they were reasonable in relying upon their
accountants. She contends further that petitioners have not
shown what advice, if any, they received from their accountants
or that the accountants had sufficient knowledge of the facts to
render a competent opinion. We agree with respondent.
Reliance on the advice of competent professionals, even if
erroneous, may form the basis for a successful defense against
the imposition of an addition to tax for negligence. E.g., Weis
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