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Petitioner has not satisfied his burden of proof. We
conclude that he had additional unreported income of $7,439 in
1989 and $36,663 in 1990.5
2. Accuracy-Related Penalties
Section 6662(a) and (b)(1) imposes a penalty equal to 20
percent of the portion of an underpayment of tax that is
attributable to negligence or disregard of rules or regulations.
“Negligence” includes any failure to make a reasonable attempt to
comply with the provisions of the internal revenue laws. Sec.
6662(c). The failure to maintain adequate records from which the
taxpayer’s income can be determined constitutes negligence.
Crocker v. Commissioner, 92 T.C. 899, 917 (1989); sec. 1.6662-
3(b), Income Tax Regs. The penalty does not apply to any portion
of an underpayment for which the taxpayer had reasonable cause
and acted in good faith. Sec. 6664(c). Petitioner bears the
burden of proof. Rule 142(a).
Respondent determined that the entire underpayments for 1989
and 1990 were attributable to negligence. Petitioner has offered
no argument to challenge this determination, and there is no
evidence in the record that would suggest a reasonable cause for
petitioner’s underreporting of income and inadequate
5 Petitioner’s brief contains additional contentions and
allegations. Although these are not discussed above, we have
considered them and found them to be without merit.
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