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provided in section 6501(c)(1), the tax may be assessed at any
time in the case of a false or fraudulent return with intent to
evade tax. Because we have found that petitioner's 1972 Federal
income tax return was fraudulent, it follows that the assessment
of additional taxes for that year is not barred by the statute of
limitations.
XI. Issues 15 and 16--Section 6653(a) Additions to Tax for
Negligence
In the notices of deficiency for the years 1977 through 1981
respondent determined additions to tax for negligence. Section
6653(a), in effect for the years 1977 through 1980, provides that
if any part of the underpayment of tax is due to negligence or
intentional disregard of rules or regulations, there shall be
added to the tax an amount equal to 5 percent of the
underpayment. For the year 1981 the negligence addition to tax
includes two components: (1) 5 percent of the underpayment
(section 6653(a)(1)) and (2) 50 percent of the interest payable
under section 6601 on the portion of the underpayment
attributable to negligence (section 6653(a)(2)).
Negligence, as used in section 6653(a), 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, 947 (1985) (quoting Marcello
v. Commissioner, 380 F.2d at 506). Respondent's determination is
prima facie correct, and the burden is upon petitioners to prove
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