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for Arthur Andersen LLP. Tippen v. Commissioner, 104 T.C. 518,
534 (1995) (holding attorneys to a higher standard regarding the
negligence penalty). Even if we were to ignore his professional
background, however, we would have little difficulty in
sustaining respondent’s imposition of the negligence penalty with
respect to the portion of the deficiency for each year
attributable to the overstated medical expense deduction claimed
on petitioner’s return.
Section 213 expressly provides, among other requirements,
that a deduction is allowable for medical expenses “not
compensated for by insurance”. Many of the medical expenses of
petitioner’s spouse that were included in the medical expense
deduction claimed by petitioner for each year were, in fact,
compensated for by insurance. Petitioner now acknowledges his
mistake in not taking the medical insurance reimbursements into
account, but explains that he was unaware that his spouse
received those reimbursements. He further explains that the
system that medical insurance companies use to pay and notify
recipients of benefits is confusing and difficult to follow.
Neither explanation protects petitioner from the imposition
of the negligence penalty. Petitioner obviously was aware that
his spouse was covered by an employment-based medical insurance
plan. Common knowledge suggests that many of the medical
expenses of his spouse included in petitioner’s medical expense
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