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No preparer is listed in the signature block on any of the
initial Federal income tax returns or the amended income tax
returns for the years in issue.
B. Discussion
Respondent determined that petitioner is liable for an
accuracy-related penalty under section 6662(a) for the years
1990, 1991, 1992, and 1993. Section 6662(a) imposes a penalty in
an amount equal to 20 percent of the portion of the underpayment
of tax attributable to a taxpayer’s negligence or disregard of
rules or regulations. Sec. 6662(a) and (b)(1).
Section 6662(c) provides that the term “negligence” includes
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 of
rules or regulations. The Commissioner’s determination that a
taxpayer was negligent is presumptively correct, and the burden
is on the taxpayer to show lack of negligence. Hall v.
Commissioner, 729 F.2d 632, 635 (9th Cir. 1984), affg. T.C. Memo.
1982-337.
Petitioner asserts that he relied upon Ms. Fox to prepare
his Federal income tax returns. A taxpayer cannot avoid its duty
to file accurate returns by shifting responsibility to its
bookkeeper or its employee when the taxpayer makes an inadequate
effort to see that the books and records are being kept
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