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entered "in contemplation of a separation status" and includes a
statement of the terms of support. Bogard v. Commissioner, supra
at 101.
We find that the Agreement between the petitioner and Leslie
Benham was a written separation agreement and that petitioner's
payments were made pursuant to the Agreement.
We find that petitioner's payments2 to Leslie Benham,
characterized as alimony under the Temporary Agreement, meet the
requirements of section 71(b)(1). Since the payments by
petitioner are alimony, they are deductible under section 215(a).
Respondent has also determined that petitioner underpaid a
portion of his income tax due to negligence or intentional
disregard of rules or regulations. Section 6662 imposes a
penalty equal to 20 percent of the portion of the underpayment
attributable to negligence or disregard of rules or regulations.
See sec. 6662(a) and (b)(1). Negligence is defined as any
failure to make a reasonable attempt to comply with the
provisions of the Internal Revenue Code, and the term "disregard"
includes any careless, reckless, or intentional disregard. See
sec. 6662(c).
2Respondent did not raise any issue concerning, and the
record does not reflect, whether the payments by petitioner
served to satisfy part of an obligation of petitioner with
respect to the marital property. We therefore do not reach that
issue.
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