- 5 -
they were not otherwise allowed by respondent. See sec. 1.67-
1T(a)(1)(iii), Temporary Income Tax Regs., 53 Fed. Reg. 9870
(Mar. 28, 1988). Since petitioners claimed the standard
deduction for 1992 and have not proved that their total itemized
deductions exceeded their claimed standard deduction, the tax
preparation fees, if allowable under section 67, would not
decrease their taxable income. Sec. 63. Accordingly, we hold
that petitioners are not entitled to a deduction for tax
preparation fees.
The fourth issue for decision is whether petitioners are
liable for the section 6662(a) accuracy-related penalty.
Respondent's determinations of negligence are presumed to be
correct, and petitioners bear the burden of proving that the
penalty does not apply. Rule 142(a); Welch v. Helvering, 290
U.S. 111, 115 (1933); Bixby v. Commissioner, 58 T.C. 757, 791-792
(1972).
Section 6662(a) imposes a 20-percent penalty on the portion
of an underpayment attributable to any one of various factors,
one of which is negligence or disregard of rules or regulations.
Sec. 6662(b)(1). Respondent determined that petitioners are
liable for the accuracy-related penalty imposed by section
6662(a) for their underpayment of tax in 1992, and that such
underpayment was due to negligence or disregard of rules or
regulations. "Negligence" includes a failure to make a
reasonable attempt to comply with the provisions of the Internal
Revenue laws or to exercise ordinary and reasonable care in the
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