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addition to tax equal to 50 percent of the interest payable on
the deficiency with respect to the portion of the underpayment
which is attributable to negligence or intentional disregard of
rules and regulations.
Negligence under section 6653 is the lack of due care or
failure to do what a reasonable and ordinarily prudent person
would do under the same circumstances. Neely v. Commissioner, 85
T.C. 934, 947 (1985). Petitioners bear the burden of proving
that no part of the underpayments for the years in issue is due
to negligence or intentional disregard of rules and regulations.
Rule 142(a); Matthews v. Commissioner, 92 T.C. 351, 362 (1989),
affd. 907 F.2d 1173 (D.C. Cir. 1990); Luman v. Commissioner, 79
T.C. 846, 860-861 (1982).
Before dealing with the question of whether petitioners were
negligent in these cases, we must address the question of whether
respondent properly asserted the section 6653(a)(1) and (2)
additions to tax for petitioners' 1980 taxable years.
The version of section 6653(a)(1) and (2) relied upon by
respondent was enacted by section 722(b) of the Economic Recovery
Tax Act of 1981 (ERTA), Pub. L. 97-34, 95 Stat. 172, 342. ERTA
section 722(b)(2), 95 Stat. 342, provides that section 6653(a)(1)
and (2) "shall apply to taxes the last date prescribed for
payment of which is after December 31, 1981." The last date
prescribed for the payment of taxes for petitioners' 1980 taxable
years was April 15, 1981. Secs. 6072(a), 6151(a); Jacobs v.
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