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attributable to the early withdrawal, and the accuracy-related
penalty imposed under section 6662(a).
Discussion
Except as otherwise provided in section 6015, petitioner
bears the burden of proof. See Rule 142(a); Alt v. Commissioner,
119 T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir.
2004). Respondent has the burden of production with respect to
the accuracy-related penalty, however. See sec. 7491(c); Higbee
v. Commissioner, 116 T.C. 438, 446-447 (2001).
1. Accuracy-Related Penalty
In the notice of deficiency, respondent determined that
petitioner and Ms. Glenn are liable for an accuracy-related
penalty pursuant to section 6662(a) with respect to the
underpayment attributable to the unreported 10-percent additional
tax under section 72(t).
Section 6662(a) imposes a 20-percent penalty on the portion
of any underpayment attributable to any of various factors, one
of which is negligence or disregard of rules or regulations.
Sec. 6662(b)(1). “Negligence” includes any failure to make a
reasonable attempt to comply with the provisions of the Internal
Revenue Code, including failure to keep adequate books and
records or to substantiate items properly. Sec. 6662(c); sec.
1.6662-4(b)(1), Income Tax Regs. As relevant to this case, the
penalty also applies to any portion of the underpayment that is
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