- 12 -
those payments are alimony or separate maintenance payments
within the meaning of section 215(b). Therefore, respondent's
determination disallowing the alimony deduction claimed by
petitioner for 1993 is sustained.
Section 6662(a)
Section 6662(a) imposes an addition to tax equal to 20
percent of the underpayment of tax attributable to, inter alia,
negligence or disregard of rules or regulations under section
6662(b)(1). For purposes of section 6662(a), the term "negli-
gence" includes any failure to make a reasonable attempt to
comply with the Internal Revenue Code, and "disregard" includes
any careless, reckless, or intentional disregard. Sec. 6662(c).
Negligence has also been defined as a lack of due care or 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; Antonides v. Commissioner, 91 T.C.
686, 699 (1988), affd. 893 F.2d 656 (4th Cir. 1990).
The accuracy-related penalty under section 6662(a) does not
apply to any portion of an underpayment if it is shown that there
was reasonable cause for, and that the taxpayer acted in good
faith with respect to, such portion. Sec. 6664(c)(1). The
determination of whether a taxpayer acted with reasonable cause
and in good faith depends upon the pertinent facts and circum-
stances, including the taxpayer's efforts to assess his or her
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