Diana Lynn Taub - Page 7

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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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