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determining whether reasonable cause exists is the extent of the
taxpayer's efforts to ascertain its proper tax liability. Sec.
1.6661-6(b), Income Tax Regs.
Our role with regard to a waiver of the addition is only to
determine whether respondent abused her discretion for failing
to waive the addition. Cramer v. Commissioner, 101 T.C. 225,
256 (1993), affd. 64 F.3d 1406 (9th Cir. 1995); Mailman v.
Commissioner, 91 T.C. 1079, 1082-1083 (1988); Sisson v.
Commissioner, T.C. Memo. 1994-545, affd. without published
opinion ___ F.3d ___ (9th Cir., Dec. 17, 1996). Petitioner must
show that respondent's refusal to waive the addition is
arbitrary, capricious, or without sound basis in fact. Cramer
v. Commissioner, supra at 256. Taxpayers should make a specific
request for a waiver to later challenge the failure to waive as
an abuse of discretion because without this request the
Commissioner did not exercise any discretion. McCoy Enters.,
Inc. v. Commissioner, 58 F.3d 557, 563 (10th Cir. 1995), affg.
T.C. Memo. 1992-693; Chin v. Commissioner, T.C. Memo. 1994-54;
Dugow v. Commissioner, T.C. Memo. 1993-401, affd. without
published opinion 64 F.3d 666 (9th Cir. 1995); Estate of Reinke
v. Commissioner, T.C. Memo. 1993-197, affd. 46 F.3d 760 (8th
Cir. 1995); Klieger v. Commissioner, T.C. Memo. 1992-734. If a
taxpayer never asks the Commissioner to waive the addition, it
is difficult to fault the Commissioner for failing to waive it.
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