- 8 - The $15,480 petitioner paid to his former spouse during the year in issue constitutes child support; no portion of that payment is allocable to alimony. Sec. 71(c). It follows that petitioner is not entitled to an alimony deduction for 2002, and respondent’s disallowance of that deduction is sustained. 2. Negligence Penalty According to respondent, the underpayment of tax required to be shown on petitioner’s 2002 return is due to negligence or intentional disregard of rules or regulations. See sec. 6662(a), (b)(1), and (c). Respondent bears the burden of production with respect to the imposition of the penalty. Sec. 7491(c). In this case the “underpayment of tax” equals the deficiency, which except for derivative computational adjustments, results from the disallowance of the alimony deduction discussed above. Secs. 6211, 6664(a); sec. 1.6664- 2(a), Income Tax Regs. Respondent argues that petitioner, by deducting as alimony a portion of child support payments made during the year in issue, was “negligent” within the meaning of section 6662(a). Because the parties are well-versed in the controlling principles, we see little point in burdening this summary opinion with a detailed discussion of negligence, as that term is used in the Internal Revenue Code. Suffice it to note thatPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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