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6651(a)(1) additions do not apply; respondent’s determination
with respect to those additions is sustained.
Section 6662
Respondent has determined that Mr. Comey is liable for
accuracy-related penalties to tax for 1991 and 1992 attributable
to negligence or disregard of rules or regulations, see sec.
6662(a) and (b)(1). Mr. Comey bears the burden of proving that
an exception applies or that respondent’s determination is
otherwise erroneous. See Rule 142(a); ASAT, Inc. v.
Commissioner, supra.
Petitioners have neither argued nor introduced evidence
suggesting that an exception to the accuracy-related penalties
applies. Accordingly, petitioners have failed to show that the
section 6662 penalties do not apply; respondent’s determination
with respect to those penalties is sustained.
To reflect all the foregoing,
Decisions will be entered
for respondent.12
12 As explained supra note 9, respondent has also issued a
notice to Landtrak for 1991 and 1992. That notice included in
Landtrak’s income the items we have concluded were Mr. Comey’s
income. The Court expects, notwithstanding the obstacles that
respondent may encounter in attempting to collect from
petitioners, that in any calculations of the amounts owed by
petitioners, respondent will treat any amounts collected from
Landtrak in accordance with this opinion.
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