- 15 -
regulations, or that there was reasonable cause and good faith
with respect to those underpayments. Rule 142(a). If the
penalty is found applicable, section 6662 provides for a 20-
percent addition to those portions of the underpayment that are
attributable to negligence or disregard of rules or regulations.
Due to respondent's concession, Ms. Burkes is not liable for a
section 6662(a) penalty for the 1991 taxable year.
Ms. Burkes, for the 1990 taxable year, argues that her
failure to include $11,000 of alimony was not due to negligence
or intentional disregard because of her reliance on her divorce
counsel to communicate complete and accurate information to her
return preparer. Negligence is defined as the lack of due care
or failure to do what an ordinarily prudent person would do under
the circumstances. Zmuda v. Commissioner, 731 F.2d 1417, 1422
(9th Cir. 1984), affg. 79 T.C. 714 (1982). Negligence also
includes any failure to make a reasonable attempt to comply with
the provisions of the internal revenue laws. 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). Reliance
on professional advice, however, is not an absolute defense to
negligence, but rather a factor to be considered. Freytag v.
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th
Cir. 1990), affd. 501 U.S. 868 (1991).
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