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substantiation of claimed expenses, untrustworthy books and
records, and lack of cooperation.”
The term “negligence” has been defined to include any
failure to make a reasonable attempt to comply with the
provisions of the Internal Revenue Code and a lack of due care or
failure to do what a reasonable and ordinary person would do
under the circumstances. Sec. 6662(c); see Neely v.
Commissioner, 85 T.C. 934, 947 (1985). Petitioners have the
burden of proving that respondent’s determination is in error.
Rule 142(a); Bixby v. Commissioner, 58 T.C. 757 (1972).
Petitioner Pamela T. Rifkin's argument as to why we should
not find her liable for the section 6662(a) penalty is twofold:
(1) She had nothing to do with the preparation of the 1993
return, and she did not review it prior to signing it; and
(2) respondent's settlement of the 1992 taxable year for a “de
minimis” amount should have some bearing on the outcome of the
1993 tax year's result.
We have already rejected petitioners' attempt to rely on the
1992 tax year as a basis for resolution of the issues before the
Court for the 1993 year. As to Mrs. Rifkin’s argument that she
had nothing to do with the return preparation and/or that she
relied solely on her husband for those matters, this Court has,
in similar situations, rejected that argument. See Goldberg v.
Commissioner, T.C. Memo. 1997-74, and cases cited therein. In
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