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6653(a)(1)(A) for 1986) provides that if any part of any
underpayment of tax is due to negligence or intentional disregard
of rules or regulations, there shall be added to the tax an
amount equal to 5 percent of the underpayment. Section
6653(a)(2) (section 6653(a)(1)(B) for 1986) provides for an
addition to tax in the amount of 50 percent of the interest
payable on the portion of the underpayment of tax attributable to
negligence.
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. Sec. 6653(a)(3).
Petitioner bears the burden of proving that respondent's
determinations are in error. Rule 142(a).
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).
Petitioner initially received the POM from his accountant,
Joseph R. Levin. Additionally, petitioner had three
conversations with Mr. Levin about the partnership. Mr. Levin
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