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not temporary and hold that petitioners cannot deduct
unreimbursed employee expenses for the 1994 tax year. Respondent
is sustained on this issue.
2. Overpayment
Petitioners claim an overpayment for the 1994 tax year of
$20. On the basis of the record and our findings that
petitioners were not entitled to deduct unreimbursed employee
expenses for the 1994 tax year, we hold that petitioners are not
entitled to an overpayment for the 1994 tax year.
3. Accuracy-Related Penalty
Section 6662(a) imposes an accuracy-related penalty equal to
20 percent of the portion of any underpayment of tax that is due
to negligence or disregard of rules or regulations. Under
section 6662(c), negligence is any failure to make a reasonable
attempt to comply with the provisions of the Code and the term
"disregard" includes any careless, reckless, or intentional
disregard. Negligence includes the failure to exercise the due
care of a reasonable and ordinarily prudent person under the
circumstances. Allen v. Commissioner, 925 F.2d 348, 353 (9th
Cir. 1991), affg. 92 T.C. 1 (1989); Neely v. Commissioner, 85
T.C. 934, 947 (1985).
Petitioners' interpretation of a "home" as used in section
162(a)(2) was not reasonable. Petitioner wife is a certified
public accountant and had previously worked for the Internal
Revenue Service as a revenue agent but disregarded established
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