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and $50.90 paid on November 5, 1990, and December 26, 1990,
respectively; and expenses for hardware items in the amounts of
$37.84 and $58.22 paid on November 5, 1990, and December 26,
1990, respectively. Petitioner paid $29 to the Town of
Harwichport on November 11, 1990, and we find that this payment
related to trash removal. We conclude that these remaining items
are deductible in 1990.
Respondent determined that petitioner is liable for a
penalty pursuant to section 6662(a). Section 6662(a) imposes a
penalty equal to 20 percent of the portion of the underpayment
which is attributable to negligence or disregard of rules or
regulations.
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, 937 (1985). Petitioner must prove
that the negligence penalty does not apply. Bixby v.
Commissioner, 58 T.C. 757, 791 (1972).
Petitioner contends that he and his father meticulously
prepared his Federal income tax return for 1990. Generally, the
duty of filing accurate returns cannot be avoided by placing
responsibility on an agent. Metra Chem. Corp. v. Commissioner,
88 T.C. 654, 662 (1987); Enoch v. Commissioner, 57 T.C. 781, 802
(1972). Petitioner cannot rely on the advice of his father to
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