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C. Accuracy-Related Penalty Under Section 6662
Respondent determined that petitioner was liable for the
accuracy-related penalty for negligence under section 6662(a) and
(c) for 1990 and 1991. Respondent now concedes that petitioner
is not liable for the negligence penalty for 1990 and 1991 except
for any deficiencies related to petitioner's depreciation of the
addition.
Section 6662(b)(1) imposes a 20-percent penalty on the
portion of an underpayment attributable to negligence.
Negligence includes a failure to make a reasonable attempt to
comply with the Internal Revenue Code or to exercise ordinary and
reasonable care in that respect. See sec. 6662(c). Petitioner
bears the burden of proving that she was not liable for the
accuracy-related penalty imposed by section 6662(a). See Rule
142(a).
Respondent contends that petitioner was negligent because
the returns Richardson prepared included a deduction for
depreciation of parts of her residence despite the income limits
of section 280A and contained an allocation of 95 percent of the
costs of the addition to business.
We disagree. Good faith reliance on the advice of a
competent, independent tax professional may offer relief from the
imposition of the addition to tax for negligence. See United
States v. Boyle, 469 U.S. 241, 251 (1985); Leonhart v.
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