- 3 -
F.2d 925, 926 (10th Cir. 1954); see also Peeples v. Commissioner,
T.C. Memo. 1986-584, affd. without published opinion 829 F.2d
1120 (4th Cir. 1987); Lyon v. Commissioner, T.C. Memo. 1978-347;
Vernaccini v. Commissioner, T.C. Memo. 1974-66. We shall deny
petitioner’s motion for summary judgment and sustain respondent's
determination as to the deficiency.
Respondent also determined that petitioner is liable for an
accuracy-related penalty under section 6662(a) for negligence.
Section 6662(a) provides that "there shall be added to the tax an
amount equal to 20 percent of the portion of the underpayment to
which this section applies." Section 6662 applies to "the
portion of any underpayment which is attributable to", inter
alia, negligence or disregard of the rules or regulations. Sec.
6662(b)(1). Negligence "includes any failure to make a
reasonable attempt to comply with the provisions * * * [of the
Internal Revenue Code], and the term 'disregard' includes any
careless, reckless, or intentional disregard." Sec. 6662(c).
Petitioner apparently argues that the Internal Revenue Code
violates the Thirteenth Amendment and that this argument “has
never been presented to the Court.” He, therefore, contends that
he is not liable for the negligence penalty even if we were to
reject this argument. As is obvious from the cases cited supra,
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