Arnold P. Mordkin and Cindy Mordkin - Page 56

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          1324, 1343 (1971), affd. without published opinion 496 F.2d 876             
          (5th Cir. 1974).  A taxpayer is required to file timely based on            
          the best information available and to file thereafter an amended            
          return if necessary.  Estate of Vriniotis v. Commissioner, 79               
          T.C. 298, 311 (1982).  Petitioners did not show what, if any,               
          efforts they made to obtain information concerning their income             
          and expenses, nor did they compile the available information to             
          prepare a reasonably accurate tax return.  Under these circum-              
          stances, we conclude that petitioners have not demonstrated that            
          their failure to file timely their 1989 and 1990 returns was due            
          to reasonable cause and not due to willful neglect.  We therefore           
          sustain respondent's determination imposing the addition to tax             
          on petitioners for each of the years 1989 and 1990 for their                
          failure to file timely returns for each of those years.                     
               Section 6662                                                           
               Respondent determined that petitioners are liable for each             
          of the years 1989 and 1990 for the accuracy-related penalty under           
          section 6662(a) because their underpayment of tax for each of               
          those years was due to negligence or disregard of rules or regu-            
          lations.  For purposes of section 6662(a), the term "negligence"            
          includes any failure to make a reasonable attempt to comply with            
          the Code, failure to exercise due care, or failure to do what a             
          reasonable person would do under the circumstances.  Sec.                   
          6662(c); Leuhsler v. Commissioner, 963 F.2d 907, 910 (6th Cir.              
          1992), affg. T.C. Memo. 1991-179; Antonides v. Commissioner, 91             




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