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Negligence has been defined as a "lack of due care or a
failure to do what a reasonable person would do under the
circumstances." Leuhsler v. Commissioner, 963 F.2d 907, 910 (6th
Cir. 1992), affg. T.C. Memo. 1991-179. Respondent's
determination of negligence is presumed to be correct, and the
taxpayer has the burden of proving that the determination is
erroneous. Rule 142(a). Therefore, petitioner must prove that
he was not negligent; i.e., that he made a reasonable attempt to
comply with the provisions of the Internal Revenue Code, and that
he was not careless, reckless, or in intentional disregard of
rules or regulations. Sec. 6662(b) and (c).
We sustain respondent's determination. In determining
whether petitioner was negligent in the preparation of his
return, we take into account petitioner's years of legal
experience. Glenn v. Commissioner, T.C. Memo. 1995-399, affd.
without published opinion 103 F.3d 129 (6th Cir. 1996). Beyond
his own assertions, petitioner has offered no evidence to showing
that respondent's negligence determination was in error.
Accordingly, petitioners are liable for the section 6662(a)
penalty.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011