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evidence to substantiate this deduction. Nonetheless, respondent
allowed petitioners $7,500 of the $15,000 claimed. Because
petitioners failed to satisfy their burden of proof with respect to
the remaining $7,500, we sustain respondent's determination in this
regard.
Accuracy-Related Penalty
Respondent determined that petitioners were negligent with
respect to the preparation of their 1989-91 returns and accordingly
determined that they are liable for the accuracy-related penalty
under section 6662(a) for each of the years under consideration.
The accuracy-related penalty is equal to 20 percent of any
portion of an underpayment attributable to the taxpayer's
negligence or disregard of rules or regulations. Sec. 6662(a) and
(b)(1). Negligence is defined as the failure to exercise the due
care that a reasonable, prudent person would exercise under similar
circumstances. Zmuda v. Commissioner, 731 F.2d 1417, 1422 (9th
Cir. 1984), affg. 79 T.C. 714 (1982); Neely v. Commissioner, 85
T.C. 934, 947 (1985). A taxpayer has the burden of proving that
the Commissioner's determination is in error. Rule 142(a); Luman
v. Commissioner, 79 T.C. 846, 860-861 (1982).
Petitioners claim they were not negligent because the returns
for the years under consideration were prepared by an accountant.
However, reliance on professional advice, by itself, is not an
absolute defense to negligence. A taxpayer must first demonstrate
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