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1988, and penalty for fraud pursuant to section 6663(a) for 1989
and 1990, for the part of each underpayment attributable to
unreported gross receipts from petitioner's medical practice and
the alimony deductions he claimed.
Negligence
Respondent argues that petitioner is liable for the addition
to tax for negligence for 1988 and the accuracy-related penalty
for negligence for 1989 and 1990 on any portion of the
underpayments not found to be attributable to fraud.
For 1988, section 6653(a)(1) imposes an addition to tax
equal to 5 percent of the entire underpayment if any part of it
was due to negligence. For 1989 and 1990, section 6662(a)
imposes an accuracy-related penalty equal to 20 percent of the
portion of the underpayment attributable to negligence. See sec.
6662(b)(1). Neither section applies to any portion of an
underpayment on which an addition to tax or penalty for fraud is
imposed.
The term "negligence" includes any failure to make a
reasonable attempt to comply with the provisions of the Code.
Secs. 6653(a)(3), 6662(c). Negligence also has been defined as a
lack of due care or the failure to do what a reasonable and
ordinarily prudent person would do under the circumstances. See
Crocker v. Commissioner, 92 T.C. 899, 916 (1989); Neely v.
Commissioner, 85 T.C. 934, 947-948 (1985). Failure by a taxpayer
to keep adequate records may justify imposition of the addition
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