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for such taxable year shall be treated as an "eligible
individual" for purposes of the earned income credit. Sec.
32(c)(1)(C).
The record reflects that Ms. Cleckley, Fatimah's mother,
also constitutes an "eligible individual" for purposes of the
earned income credit. Furthermore, Ms. Cleckley's adjusted gross
income for the taxable year in issue is $16,205 and higher than
petitioner's adjusted gross income.3 Accordingly, petitioner is
not entitled to the earned income credit, and respondent is
sustained on this issues.
Finally, we must consider whether petitioner is liable for
the section 6662(a) accuracy-related penalty in the amount of
$448. Section 6662(a) imposes a 20-percent penalty on the
portion of the underpayment attributable to negligence.
Respondent determined that petitioner is liable for the accuracy-
related penalty imposed by section 6662(a), and that the entire
underpayment of tax was due to negligence. "Negligence" includes
a failure to make a reasonable attempt to comply with the
provisions of the Internal Revenue laws or to exercise ordinary
and reasonable care in the preparation of a tax return. Sec.
6662(c); sec. 1.6662-3(b)(1), Income Tax Regs. "Disregard"
includes any careless, reckless, or intentional disregard of
3 Petitioner's 1992 adjusted gross income is $12,474.
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