Thomas M. and Dolores F. Gomez - Page 12

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               We hold, therefore, that petitioners have failed to prove               
          that they are entitled to any charitable deduction for 1993 in               
          excess of that allowed by respondent.                                        
          Issue 3. The Accuracy-Related Penalty                                        
               The final issue that we must decide is whether petitioners              
          are liable for the accuracy-related penalty authorized by section            
               Section 6662 authorizes the imposition of a 20-percent                  
          penalty on the portion of an underpayment of tax attributable to             
          negligence or disregard of rules or regulations.  For purposes of            
          section 6662, the term "negligence" includes any failure to make             
          a reasonable attempt to comply with the provisions of the Code.              
          See sec. 6662(c).  Negligence also includes any failure by the               
          taxpayer to keep adequate books and records or to substantiate               
          items properly.  See sec. 1.6662-3(b)(1), Income Tax Regs.  The              
          term  "disregard" includes any careless, reckless, or intentional            
          disregard.  Sec. 6662(c).                                                    
               Petitioners in this case did not make a reasonable effort to            
          comply with the requirements of the Code or the regulations.                 
          They failed to maintain any records sufficient to support their              
          entitlement to the deductions claimed.  Failure to maintain                  
          documentation in support of claimed deductions has been held to              
          constitute negligence or disregard of rules or regulations for               
          purposes of section 6662.  See Witherspoon v. Commissioner, T.C.             
          Memo. 1994-593.                                                              

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