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II. Additions to Tax
A. Section 6653(a)
Section 6653(a)(1)(A)9 imposes an addition to tax of 5
percent of the underpayment if any part of the underpayment is
due to negligence or disregard of rules or regulations. Section
6653(a)(1)(B) imposes an additional addition to tax equal to 50
percent of the interest payable under 6601 with respect to the
portion of the underpayment attributable to negligence, etc.
Petitioner has the burden of proving error in respondent's
determination that these additions to tax should be imposed
against him. Goldman v. Commissioner, 39 F.3d 402, 407 (2d Cir.
9
Sec. 6653 provides, in relevant part, as follows:
SEC. 6653. ADDITIONS TO TAX FOR NEGLIGENCE AND FRAUD.
(a) Negligence.--
(1) In general.--If any part of any underpayment
* * * is due to negligence or disregard of rules or
regulations, there shall be added to the tax an amount
equal to the sum of--
(A) 5 percent of the underpayment, and
(B) 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 for the period
beginning on the last date prescribed by law for
payment of such underpayment * * * and ending on
the date of the assessment of the tax * * *.
The later amendments of this provision by sec. 1015(b)(2)(A)
of the Technical and Miscellaneous Revenue Act of 1988 (Pub. L.
100-647, 102 Stat. 3342, 3569), and by sec. 7721(a) of the
Omnibus Budget Reconciliation Act of 1989 (OBRA 89--Pub. L. 101-
239, 103 Stat. 2106, 2395) do not affect the instant case.
As a result of OBRA 89, the substance of former sec. 6653(a)
now appears in subsecs. (b)(1) and (c) of sec. 6662.
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