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conscious, intentional failure or reckless indifference. United
States v. Boyle, supra at 245.
When petitioner mailed her Forms 1040 to respondent on
October 1, 1991, petitioner attached a note stating that she had
given these returns to Morris W. Taub and her sister-in-law to
mail. The letter also states that petitioner had recently “felt”
that these returns had not actually been mailed.
With respect to this letter, we find the assertions
contained therein to be unbelievable. Petitioner’s 1989
Form 1040 reflects that she signed it on April 10, 1990.
Petitioner’s 1990 Form 1040 reflects that she signed it on
June 10, 1991. Morris W. Taub, however, apparently died in March
1990. Because the record does not disprove respondent's
determination under section 6651(a)(1), we sustain it.
5. Issue Five
We decide whether petitioner is liable for the 1989 and 1990
accuracy-related penalties determined by respondent under section
6662. Respondent determined that petitioner was liable for these
penalties because her underpayments were due to negligence or
disregard of rules or regulations. See sec. 6662(a), (c).
Section 6662(a) imposes an accuracy-related penalty equal to
20 percent of the portion of an underpayment that is due to
negligence. To avoid this penalty, petitioner must prove that
she made a reasonable attempt to comply with the provisions of
the Internal Revenue Code, or that she was not careless,
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