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A section 6653(a) addition to tax is imposed if any part of
the underpayment of tax is due to negligence. For the 1986 and
1987 tax years, if any part of an underpayment is due to
negligence, there shall be added to the tax an amount equal to
the sum of 5 percent of the underpayment and an amount equal to
50 percent of the interest payable under section 6601 with
respect to the portion of such underpayment which is attributable
to negligence. Sec. 6653(a)(1)(A) and (a)(1)(B). For the 1988
tax year, if any part of an underpayment is due to negligence,
there shall be added to the tax an amount equal to 5 percent of
the underpayment.4 Sec. 6653(a)(1). "Negligence" includes any
failure to make a reasonable attempt to comply with the
provisions of the Code. Sec. 6653(a)(3). Furthermore,
negligence is the failure to do what a reasonable and ordinarily
prudent person would do under the circumstances.
Petitioner's conviction under section 7203 for willful
failure to file returns for 1986 through 1988 conclusively
establishes the following: (1) that petitioner had the duty to
file such returns; (2) that he he failed to do so; and (3) that
his failure to do so was willful; i.e., that he intentionally
disregarded applicable rules or regulations requiring the filing
of returns. We therefore find that petitioner is collaterally
4 For 1988, the time-sensitive interest component of the
negligence penalty was eliminated.
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