negligence
Defined in 1 place of the United States Code.
For purposes of this section, the term “negligence” includes any failure to make a reasonable attempt to comply with the provisions of this title, and the term “disregard” includes any careless, reckless, or intentional disregard.
Source
- 1994–present26 U.S.C. § 6662Internal Revenue Code · Imposition of accuracy-related penalty on underpayments · for purposes of this section