- 48 -
therein. See Powell v. Commissioner, supra.
Gabriel, however, has failed to establish that he paid the
$1,543 he claimed as a deduction for property taxes on his 1996
return. Although a payment in this amount was made from the
household checking account in 1996, Gabriel has failed to
establish the extent to which these funds are attributable to him.
Moreover, the record supports a determination that he was
reimbursed by his cotenants.
Accordingly, we uphold respondent’s determinations with
respect to petitioners’ deductions for property tax.
Section 6662(a) Penalties
Finally, we address the accuracy-related penalties of section
6662(a). Section 6662(a) and (b)(1) provides that if any portion
of an underpayment of tax is attributable to negligence or
disregard of rules or regulations, then there shall be added to
the tax an amount equal to 20 percent of the amount of the
underpayment that is so attributable. “Negligence” includes any
failure to make a reasonable attempt to comply with the statute,
and “disregard” includes any careless, reckless, or intentional
disregard. See sec. 6662(c). We have further defined negligence
as the failure to exercise the due care that a reasonable and
ordinarily prudent person would employ under the same
circumstances. See Neely v. Commissioner, 85 T.C. 934, 947
(1985).
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