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exercise ordinary and reasonable care in the preparation of a tax
return. Sec. 6662(c); sec. 1.6662-3(b)(1), Income Tax Regs.
Disregard includes any careless, reckless, or intentional
disregard of rules or regulations. Sec. 6662(c); sec. 1.6662-
3(b)(2), Income Tax Regs. Respondent bears the burden of proof
with respect to the imposition of this penalty. Rule 142(a);
Robinson v. Commissioner, 102 T.C. 116, 124 (1994), affd. in
part, revd. in part 70 F.3d 34 (5th Cir. 1995); Achiro v.
Commissioner, 77 T.C. 881, 890 (1981).
Petitioner failed to produce at trial any substantiating
evidence with respect to the deductions she claimed on her
Schedules A and C. Given her prior experiences in this Court,
she was no doubt aware that the production of such evidence was
expected and necessary to support her claimed entitlement to the
deductions in dispute. We can only conclude that her failure to
produce such substantiating evidence results from her failure to
have maintained adequate books and records as required by section
6001 and the corresponding regulation. In our view, petitioner's
recordkeeping deficiencies constitute at least a careless
disregard of the rules or regulations within the meaning of
section 6662(b)(1) and (c), which renders her liable for the
penalty imposed by section 6662(a), and we so hold.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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