16 Petitioner's 1988 and 1989 Federal income tax returns were due on August 15, 1989, and August 15, 1990, respectively. Petitioner filed his 1988 Federal income tax return on September 27, 1989, and he filed his 1989 Federal income tax return on September 18, 1991. Petitioner presented no evidence to show that the untimely filings were due to reasonable cause and not due to willful neglect. We sustain respondent's determination that petitioner is subject to an addition to tax under section 6651(a)(1) in each year. Negligence Addition to Tax and Penalty Respondent determined that petitioner is liable for an addition to tax under section 6653(a)(1) for the taxable year 1988 and that petitioner is liable for a penalty under section 6662(a) for the taxable year 1989. Section 6653(a)(1) imposes an addition to tax equal to 5 percent of the underpayment if any part of the underpayment is attributable to negligence. Section 6662(a) imposes a penalty equal to 20 percent of the portion of the underpayment which is attributable to negligence. Negligence is defined as the lack of due care or the failure to do what a prudent person would do under the circumstances. Marcello v. Commissioner, 380 F.2d 499, 506 (5th Cir. 1967), affg. in part and remanding in part 43 T.C. 168 (1964); Neely v. Commissioner, 85 T.C. 934, 947 (1985). Petitioner must prove that the negligence addition to tax and the penalty do not apply. Bixby v. Commissioner, 58 T.C. 757, 791 (1972).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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