Ronald Z. Thompson - Page 7

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               On this entire record, the Court finds that petitioner made            
          a reasonable attempt to comply with the internal revenue laws               
          and exercised ordinary and reasonable care by obtaining software            
          to aid him in the preparation of his 2002 Federal income tax                
          return.  Therefore, the Court is satisfied that the section                 
          6662(a) accuracy-related penalty for negligence should not be               
               The Court, in reaching its holding, has considered all                 
          arguments made and concludes that any arguments not mentioned               
          above are moot, irrelevant, or without merit.                               
               To reflect the foregoing,                                              

                                                       Decision will be               
                                                  entered under Rule 155.             

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Last modified: November 10, 2007