-7-
prove that he was not negligent, i.e., that he made a reasonable
attempt to comply with the provisions of the Code, and that he
was not careless, reckless, or in intentional disregard of rules
or regulations. Sec. 6662(c); see also Bixby v. Commissioner,
58 T.C. 757, 791-792 (1972). Petitioner was negligent if he
displayed a lack of due care or failed to do what a reasonable
and prudent person would do under similar circumstances. Allen
v. Commissioner, 925 F.2d 348, 353 (9th Cir. 1991), affg. 92 T.C.
1 (1989). Since petitioner has offered no evidence to prove he
was not negligent, respondent's imposition of this penalty is
sustained.
To reflect concessions of the parties,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011