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gross income and not allowable as an alimony deduction). As the
Supreme Court of Tennessee noted in Self v. Self, supra at 364,
In addition to the rights and obligations of the
parties with respect to each other, the liability for
taxes, the rights of creditors, and other significant
consequences may depend upon the preciseness of the
language employed in the decree. Construction by the
courts of uncertain and ambiguous language is a poor
substitute for careful articulation.
II. Section 6662 Penalty
Subsection (a) of section 6662 imposes an accuracy-related
penalty on an underpayment of tax that is equal to 20 percent of
any underpayment that is attributable to a list of causes
contained in subsection (b). Among the causes justifying the
imposition of the penalty are (1) negligence or disregard of
rules or regulations and (2) any substantial understatement of
income tax. Section 6662(c) defines negligence as “any failure
to make a reasonable attempt to comply with the provisions of
this title.” “[D]isregard” is defined to include “any careless,
reckless, or intentional disregard.” Id. Under caselaw,
“‘Negligence is a lack of due care or the failure to do what a
reasonable and ordinarily prudent person would do under the
circumstances.’” Freytag v. Commissioner, 89 T.C. 849, 887
(1987) (quoting Marcello v. Commissioner, 380 F.2d 499, 506 (5th
Cir. 1967), affg. on this issue 43 T.C. 168 (1964) and T.C. Memo.
1964-299), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S.
868 (1991).
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