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D. Whether the Double Jeopardy Clause Bars Imposition of the
Additions to Tax for Failure To Timely File and Pay Under
Section 6651(a)(1) and (2) and the Penalty for Negligence
Under Section 6662(a) and (c)
Petitioners contend that imposition of both the addition to
tax for failure to timely file and pay under section 6651(a)(1)
and (2)2 and the accuracy-related penalty under section 6662(a)
and (c) for negligence is unlawful and violates the Double
Jeopardy Clause because those sections penalize the same conduct.
We disagree.
1. Sections 6651(a)(1) and (2) and 6662(a) Are Not
Punishment for Purposes of the Double Jeopardy Clause
The Double Jeopardy Clause forbids "any person * * * subject
for the same offense to be twice put in jeopardy of life or
limb."3 Petitioners contend that sections 6651(a)(1) and (2)
and 6662(a) impose punishment as defined in Department of Revenue
v. Kurth Ranch, 511 U.S. __, 114 S. Ct. 1937 (1994), and United
2 See par. D-3, p. 21.
3 The Fifth Amendment to the Constitution provides as
follows:
No person shall be held to answer for a capital,
or otherwise infamous crime, unless on a presentment or
indictment of a Grand Jury, except in cases arising in
the land or naval forces, or in the Militia, when in
actual service in time of War or public danger; nor
shall any person be subject for the same offense to be
twice put in jeopardy of life or limb; nor shall be
compelled in any criminal case to be a witness against
himself, nor be deprived of life, liberty, or property,
without due process of law; nor shall private property
be taken for public use, without just compensation.
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