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petitioners have not shown that the Appeals officer had the
authority to enter into any other promises or bargains that may
have been reached, Klein v. Commissioner, 899 F.2d 1149, 1152
(11th Cir. 1990) (statutory requirements of closing agreements
are exclusive and strictly construed). We find that petitioners
have not discharged their burden of proof and have failed to show
that any of the written consents were invalid. Kronish v.
Commissioner, supra at 692. Respondent issued the notice of
deficiency to petitioners within the period of limitations as
extended by petitioners' consents.
ii. Negligence
As an alternative to fraud for each of the tax years in
question, respondent determined a 5-percent addition to tax on
underpayments, sec. 6653(a)(1), and for the years 1982 through
1985 an additional penalty of 50 percent of interest due on the
underpayment under section 6653(a)(2), based on her determination
of petitioner's negligence. Section 6653(c)(1) defines an
underpayment for purposes of this section as the excess of the
amount of tax required to be shown on the return over the amount
of tax shown on the return, except that the amount of tax shown
is disregarded if the return was not filed within the prescribed
time period. Negligence is defined as the lack of due care or
failure to do what an ordinarily prudent person would do under
the circumstances. Bassett v. Commissioner, 67 F.3d 29, 31 (2d
Cir. 1995), affg. 100 T.C. 650 (1993); Marcello v. Commissioner,
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