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of 50 percent of interest due on the underpayment under section
6653(a)(2), based on her determination of petitioner's
negligence. Section 6653(c)(1) defines an underpayment as, among
other things, a deficiency as defined in section 6211(a). As
discussed supra in Issue 1, we find that there will be a reduced
deficiency against petitioner for 1985.
Section 6653(a), as applicable to the 1985 tax year, does
not define negligence. It makes no real distinction between
negligence and "disregard of rules and regulations". For
purposes of this section, courts have generally followed Marcello
v. Commissioner, 380 F.2d 494, 506 (5th Cir. 1967), affg. in part
and revg. and remanding in part 43 T.C. 168 (1964), in holding
that "Negligence is lack of due care or failure to do what a
reasonable and ordinarily prudent person would do under the
circumstances". See also Neely v. Commissioner, 85 T.C. 934, 947
(1985). Respondent determined the negligence additions in light
of petitioner's admitted failure to maintain adequate records
during 1985; such failure supports and sustains a finding of
negligence. Harris v. Commissioner, 745 F.2d 378 (6th Cir.
1984), affg. T.C. Memo. 1982-410; Mack v. Commissioner, 429 F.2d
182, 184 (6th Cir. 1970) (citing Marcello v. Commissioner, 380
F.2d at 506-507, 509, 511), affg. T.C. Memo. 1969-26; Cox v.
Commissioner, 54 T.C. 1735, 1745 (1970) (Court found negligence
based upon the failure to keep adequate records in light of the
total record). The record herein strongly supports the
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