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reimbursements, and our finding with respect to Medicare taxes,
petitioner is not entitled to a medical expense deduction for
1994. Respondent’s determination to this end is likewise
sustained.3
3. Negligence Penalty
Section 6662(a) imposes an accuracy-related penalty of 20
percent on any portion of an underpayment of tax that is
attributable to negligence or disregard of rules or regulations.
Section 6662(c) defines “negligence” to include any failure to
make a reasonable attempt to comply with the Internal Revenue
Code, and defines “disregard” to include any careless, reckless,
or intentional disregard of rules or regulations. The negligence
penalty does not apply to any portion of an underpayment if it is
shown that there was reasonable cause for such portion and the
taxpayer acted in good faith with respect thereto. Sec.
6664(c)(1).
Petitioner prepared his Federal income tax return for each
year in issue. In determining whether imposition of the
negligence penalty is appropriate for those years, we take into
account petitioner’s background as an attorney and a consultant
3 Because its resolution would have no tax effect, we do not
address the dispute between the parties as to whether certain
expenses incurred by petitioner’s spouse for participation in a
weight loss program qualify for deduction under sec. 213. See
Rev. Rul. 2002-19, 2002-16 I.R.B. 778.
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