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following the enactment of TAMRA.
For purposes of all of these provisions, negligence connotes
a lack of due care or a failure to do what a reasonable and
ordinarily prudent person would do under the circumstances.
See Neely v. Commissioner, 85 T.C. 934, 947 (1985); Korshin v.
Commissioner, T.C. Memo. 1995-46. Petitioner bears the burden of
proving respondent's determination of negligence is erroneous.
See Rule 142(a); Bixby v. Commissioner, 58 T.C. 757, 791-792
(1972); see also Stovall v. Commissioner, 762 F.2d 891, 895
(11th Cir. 1985), affg. T.C. Memo. 1983-450; Korshin v.
Commissioner, supra. Petitioner has failed to do so. Petitioner
presented no evidence to overcome the determination of
negligence. To the contrary, the record establishes that
petitioner failed to exercise due care and failed to do what a
reasonable and ordinarily prudent person would have done under
the circumstances. Petitioner neglected to file returns for any
of the 7 years in issue and has not filed a return since 1975.
Petitioner presented no evidence of reasonable cause for his
failure to file returns. His breach of his statutory duty to
file timely Federal income tax returns for the years in issue is
evidence of negligence. See Condor Intl., Inc. v. Commissioner,
98 T.C. 203, 225 (1992), affd. in part, revd.in part 78 F.3d 1355
(9th Cir. 1996); Emmons v. Commissioner, 92 T.C. 342, 349 (1989),
affd. 898 F.2d 50 (5th Cir. 1990); see also Korshin v.
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