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to that portion of the underpayment resulting from negligence or
intentional disregard of rules and regulations. Negligence is
defined as a lack of due care or failure to do what a reasonable
and prudent person would do under the circumstances. Neely v.
Commissioner, 85 T.C. 934, 947 (1985). Petitioner bears the
burden of showing that he was not negligent. Rule 142(a); Bixby
v. Commissioner, 58 T.C. 757, 791-792 (1972).
Petitioner did not contend, either at trial or on brief,
that his failure to file returns was due to reasonable cause or
that his actions were reasonable. On this record, we find that
petitioner is liable for additions to tax for failure to file and
negligence for the years indicated above. In addition, we find
that petitioner is liable for additions to tax under section 6654
as determined by respondent.
To reflect the foregoing,
Decision will be entered under
Rule 155.
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Last modified: May 25, 2011