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August 15, 1991. However, petitioners did not file their 1990
return until October 14, 1991.
Petitioners presented no evidence to prove that their
failure to timely file their 1990 tax return was due to
reasonable cause and not due to willful neglect. We therefore
hold that petitioners are liable for the addition to tax under
section 6651(a)(1).
Issue 6. Negligence Penalty
Respondent determined an accuracy-related penalty for
negligence under section 6662(a) against petitioners for their
1989 and 1990 taxable years.
Section 6662(a) and (b)(1) provides that if any portion of
an underpayment of tax is attributable to negligence or disregard
of rules or regulations, then there shall be added to the tax an
amount equal to 20 percent of the amount of the underpayment
which is so attributable. The term "negligence" includes any
failure to make a reasonable attempt to comply with the statute,
and the term "disregard" includes any careless, reckless, or
intentional disregard. Sec. 6662(c). Petitioners have the
burden of proving that respondent's determination of the penalty
is in error. Rule 142(a); Billman v. Commissioner, 83 T.C. 534,
541 (1984), affd. 847 F.2d 887 (D.C. Cir. 1988).
At trial and on brief, petitioners did not specifically
address the issue of negligence. Therefore, we conclude that
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