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file the return when it was due. See Crocker v. Commissioner, 92
T.C. 899, 913 (1989); sec. 301.6651-1(c)(1), Proced. & Admin.
Regs. "Willful neglect" means a "conscious, intentional failure
to file or reckless indifference." United States v. Boyle, 469
U.S. 241, 245 (1985).
Petitioners failed to offer any evidence that their failure
to timely file their 1993 and 1994 tax returns was due to
reasonable cause and not willful neglect. In fact, petitioners
offered no explanation at all. This is particularly troubling
given that petitioner is a tax return preparer. The Court
sustains respondent's determination that petitioners are liable
for the additions to tax under section 6651(a)(1).
2. Accuracy-Related Penalty Under Section 6662(a)
Respondent also determined petitioners are liable for an
accuracy-related penalty pursuant to section 6662(a) for each of
the years in issue. Section 6662(a) imposes a penalty of 20
percent of the portion of the underpayment which is attributable
to, inter alia, negligence or disregard of rules or regulations.
Sec. 6662(b)(1). Negligence is the "'lack of due care or failure
to do what a reasonable and ordinarily prudent person would do
under the circumstances.'" Neely v. Commissioner, 85 T.C. 934,
947 (1985) (quoting Marcello v. Commissioner, 380 F.2d at 506).
It includes any failure by the taxpayer to keep adequate books
and records or to substantiate items properly. Sec.
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