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Respondent also determined that both petitioners are liable
for additions to tax for negligence for each year in issue.
Petitioners must prove respondent's determination of negligence
wrong. Rule 142(a); Bixby v. Commissioner, 58 T.C. 757, 791-792
(1972).
For 1984 and 1985, section 6653(a)(1) imposes an addition to
tax equal to 5 percent of the underpayment if any part of the
underpayment is attributable to negligence. Section 6653(a)(2)
imposes a further addition to tax equal to 50 percent of the
interest payable on the portion of the underpayment attributable
to negligence. With respect to returns due after December 31,
1986 (i.e., petitioners' 1986 tax returns), section 1503(a) of
the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2085, 2742,
replaced former section 6653(a)(1) and (2) with section
6653(a)(1)(A) and (B). Section 6653(a)(1)(A) and (B) is similar
to its predecessor. Section 6653(a)(1)(A) imposes an addition to
tax equal to 5 percent of the underpayment if any part of the
underpayment is attributable to negligence. Section
6653(a)(1)(B) imposes an addition to tax equal to 50 percent of
the interest payable on the portion of the underpayment
attributable to negligence.
In contesting a finding of negligence, "the burden is on the
taxpayer to prove that he did not fail to exercise due care or do
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