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Section 6653(a)(1) and (2)
Robertson I held petitioners liable for the additions
to tax under section 6653(a)(1) and (2) that were
determined by respondent in the notice of deficiency.
Petitioners bear the burden of proving that respondent's
determination of negligence is wrong. See Rule 142(a);
Hansen v. Commissioner, 820 F.2d 1464, 1469 (9th Cir.
1987).
Section 6653(a)(1) imposes an addition to tax equal
to 5 percent of the underpayment if any part of any under-
payment is due to negligence or intentional disregard of
rules or regulations. For purposes of this section,
negligence is defined as the "lack of due care or failure
to do what a reasonable and ordinarily prudent person would
do under the circumstances." Neely v. Commissioner, 85
T.C. 934, 947 (1985) (quoting Marcello v. Commissioner, 380
F.2d 499, 506 (5th Cir. 1967), affg. in part and remanding
in part per curiam T.C. Memo. 1964-299).
Section 6653(a)(2) imposes an additional amount "equal
to 50 percent of the interest payable under section 6601
* * * with respect to the portion of the underpayment
described in paragraph (1) which is attributable to
* * * negligence". This addition applies to "the period
beginning on the last date prescribed by law for payment
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