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Section 6653(a) imposes an addition to tax equal to 5
percent of the underpayment of tax if any part of the
underpayment is due to negligence or intentional disregard of the
rules or regulations. Section 6653(a)(2) imposes an addition to
tax in the amount of 50 percent of the interest due on the
portion of the underpayment attributable to negligence.
Negligence is defined as the lack of due care or failure to do
what a reasonable and ordinarily prudent person would do under
the circumstances. Neely v. Commissioner, 85 T.C. 934, 937
(1985). Respondent's determination that petitioner was negligent
is presumed correct, and petitioner bears the burden of proving
that he was not negligent. Rule 142(a).
Petitioner contends that he was not negligent because he
acknowledged receiving more gross income (i.e., the interest
income) than determined in the deficiency notice.10 However,
petitioner presented no books and records, receipts, bills,
canceled checks, or other documentation to support the claimed
deductions. Moreover, we have previously concluded that
petitioner did not timely file the Federal return. See Emmons v.
10 In his brief, petitioner argued that he was not liable
for the sec. 6662(a) penalty. However, sec. 6662(a) was not in
effect in 1983 and is not at issue in this case. Respondent
determined that sec. 6653(a) was applicable.
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