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petitioners' liability for negligence for 1981 was decided by
this Court in the case of Rambacher v. Commissioner, T.C. Memo.
1998-124, affd. without published opinion 194 F.3d 1313 (6th Cir.
1999)(Rambacher I).1 Petitioners were found liable for the
additions to tax pursuant to sections 6653(a)(1) and (2) for
1981. Pursuant to section 7481(a)(2)(A), the decision in
Rambacher I became final on December 28, 1999, the date on which
the time allowed for filing a petition for a writ of certiorari
with the U.S. Supreme Court expired.2
In the instant case, respondent, in a notice of deficiency
dated March 5, 1996, determined that petitioners were liable for
additions to tax pursuant to section 6653(a)(1) and section
6653(a)(2) for the 1983 tax year.
Section 6653(a)(1) provides for an addition to tax equal to
5 percent of any underpayment if any part of the underpayment is
due to negligence or intentional disregard of rules or
regulations. Section 6653(a)(2) provides for an addition to tax
in the amount of 50 percent of the interest payable on the
portion of any underpayment of tax which is attributable to
negligence or intentional disregard of rules or regulations.
1 The order of the Court of Appeals for the Sixth Circuit
lists petitioner wife as “Francis L. Rambacher” in the case
caption. The unpublished order was entered on Sept. 28, 1999.
2 Rule 13, Rules of the Supreme Court of the United States,
provides that a petition for a writ of certiorari is timely when
filed within 90 days after entry of the judgment.
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Last modified: May 25, 2011