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he satisfies the "reasonable cause" exception of section
6651(a)(1). Accordingly, we sustain respondent's determination.
Respondent also determined that petitioner is liable for the
addition to tax pursuant to section 6653(a). Section 6653(a)(1)
provides that if any part of an underpayment of tax required to
be shown on a return is due to negligence, there shall be added
to the tax an amount equal to 5 percent of the underpayment.
Section 6653(a)(3) defines negligence to include "any failure to
make a reasonable attempt to comply with the provisions of this
title". We have similarly defined negligence as the failure to
exercise the due care of a reasonable and ordinarily prudent
person under like circumstances. Neely v. Commissioner, 85 T.C.
934, 947 (1985). If a taxpayer fails to show amounts reported on
Forms 1099, section 6653(g) provides that such a failure shall be
treated as due to negligence for purposes of section 6653(a),
unless the taxpayer establishes the contrary by clear and
convincing evidence. Sec. 6653(g)(2).
Petitioner failed to include in income $13,370 of interest
that was reported on Forms 1099-INT. Petitioner has not proven
by clear and convincing evidence that such failure was not
negligent. Therefore, we sustain respondent's determination.
Decision will be entered
for respondent.
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