- 22 -
246 (1985). Petitioner’s belief that she did not owe any tax
does not satisfy the reasonable cause standard under section
6651(a)(1). See Klyce v. Commissioner, T.C. Memo. 1999-198;
Presnick v. Commissioner, T.C. Memo. 1997-398; Krieger v.
Commissioner, T.C. Memo. 1993-347. Petitioner advanced no other
reasons why her returns for 1992 and 1994 were not timely filed.
Respondent is therefore sustained on the additions to tax under
section 6651(a)(1).
2. Negligence Penalty
Section 6662(a) imposes an accuracy-related penalty in the
amount of 20 percent of the portion of the underpayment of tax
attributable to negligence or disregard of rules or regulations.
See sec. 6662(b)(1). Negligence is any failure to make a
reasonable attempt to comply with the provisions of the internal
revenue laws. See sec. 6662(c); sec. 1.6662-3(b)(1), Income Tax
Regs. Moreover, negligence has been described as the failure to
exercise due care or the failure to do what a reasonable and
prudent person would do under the circumstances. See Neely v.
Commissioner, 85 T.C. 934, 947 (1985). Disregard includes any
careless, reckless, or intentional disregard of rules or
regulations. See sec. 6662(c); sec. 1.6662-3(b)(2), Income Tax
Regs. Once the Commissioner has determined an accuracy-related
penalty pursuant to section 6662(b)(1), the taxpayer bears the
burden of proof as to such issue. See Bixby v. Commissioner, 58
T.C. 757, 791 (1972).
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