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Section 6662(a) provides that if any portion of an
underpayment is due to negligence, then a taxpayer will be liable
for a penalty equal to 20 percent of the underpayment that is
attributable to negligence. “Negligence” is defined as “the lack
of due care or failure to do what a reasonable and ordinarily
prudent person would do” under the circumstances. Niedringhaus
v. Commissioner, 99 T.C. 202, 221 (1992). “Negligence” includes
a failure to make a reasonable attempt to comply with the
provisions of the Internal Revenue Code. Id.; sec. 1.6662-
3(b)(1), Income Tax Regs. Respondent concedes that he has the
burden of production with respect to the penalty. In that
regard, respondent “must come forward with sufficient evidence
indicating that it is appropriate to impose” the accuracy-related
penalty. Higbee v. Commissioner, 116 T.C. 438, 446 (2001).
Conversely, petitioners’ contend that they are not liable
for the section 6662 penalty because they satisfied all of the
reporting requirements for a contribution deduction with the
perfunctory exception that the donee did not sign the
acknowledgment on the Form 8283. Petitioners also contend that
there was no person in Fairfax County who was authorized to sign
the Form 8283. However, petitioners’ failure to obtain a
signature is not the sole basis for respondent’s determined
penalty. As a basis to support the determined penalty,
respondent places heavy reliance upon the invalid premise in
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