Brett W. Barnes - Page 5

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          upon which an estimate may be made.  Vanicek v. Commissioner, 85            
          T.C. 731, 743 (1985).                                                       
               Petitioner has not provided the Court with any evidence that           
          would allow us to make an estimate of his deductible expenses               
          under the Cohan rule.  Therefore, we hold that he is not entitled           
          to itemized deductions for 1992 in excess of the standard                   
          deduction allowed by respondent.                                            
               The second issue for decision is whether petitioner is                 
          liable for the section 6662(a) accuracy-related penalty for 1992.           
          Respondent's determination of negligence is presumed to be                  
          correct, and petitioner bears the burden of proving that the                
          penalty does not apply.  Rule 142(a); Welch v. Helvering, 290               
          U.S. 111, 115 (1933); Bixby v. Commissioner, 58 T.C. 757, 791-792           
               Section 6662(a) imposes a 20-percent penalty on the portion            
          of the underpayment attributable to any one of various factors,             
          one of which is negligence or disregard of rules or regulations.            
          Sec. 6662(b)(1).  Respondent determined that petitioner is liable           
          for the accuracy-related penalty imposed by section 6662(a) for             
          his underpayment of tax in 1992, and that such underpayment is              
          due to negligence or disregard of rules or regulations.                     
          "Negligence" includes a failure to make a reasonable attempt to             
          comply with the provisions of the Internal Revenue laws or to               
          exercise ordinary and reasonable care in the preparation of a tax           
          return.  Sec. 6662(c); sec. 1.6662-3(b)(1), Income Tax Regs.                

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