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deficiencies, plus interest, were assessed, and then paid by
petitioner.
With respect to the claimed charitable contribution
deductions, respondent determined that petitioner is liable for
additions to tax for negligence under section 6653(a) for 1985
and 1986.
Section 6653(a)(1) (section 6653(a)(1)(A) for 1986) provides
that if any part of any underpayment of tax is due to negligence
or intentional disregard of rules or regulations, there shall be
added to the tax an amount equal to 5 percent of the
underpayment. Section 6653(a)(2) (section 6653(a)(1)(B) for
1986) provides for an addition to tax in the amount of 50 percent
of the interest payable on the portion of the underpayment of tax
attributable to negligence.
Negligence is defined as lack of due care or failure to do
what a reasonable and ordinarily prudent person would do under
the circumstances. Neely v. Commissioner, 85 T.C. 934, 947
(1985). Petitioner bears the burden to prove that respondent's
determinations are in error. Rule 142(a); Bixby v. Commissioner,
58 T.C. 757, 791 (1972).
Reasonable and good faith reliance on the advice of an
accountant or attorney may offer relief from the imposition of
the negligence addition. United States v. Boyle, 469 U.S. 241,
250-251 (1985). However, reliance on professional advice is not
an absolute defense to negligence, but rather a factor to be
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