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to prove that either return was mailed or filed on time.
Respondent, therefore, is sustained on these additions to tax.
Respondent determined the penalty under section 6662(a) for
negligence or disregard of rules or regulations for the 3 years
in question. Section 6662(a) provides that, if it is applicable
to any portion of an underpayment in taxes, there shall be added
to the tax an amount equal to 20 percent of the portion of the
underpayment to which section 6662 applies. The penalty is
applicable to any underpayment attributable to negligence or
disregard of rules or regulations. Sec. 6662(b)(1). The term
"negligence" includes any failure to make a reasonable attempt to
comply with the provisions of the IRS laws, and the term
"disregard" includes any careless, reckless, or intentional
disregard of rules or regulations. Negligence is 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). Under section 6664(c), no penalty shall
be imposed under section 6662(a) with respect to any portion of
an underpayment if it is shown that there was reasonable cause
for such portion, and that the taxpayer acted in good faith with
respect to such portion.
On this record, the Court holds that petitioners are liable
for the penalty under section 6662(a). Petitioners claimed
deductions for educational expenses on facts that were very
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