Answer Happy

which of the following statements correctly defines negligence
as it applies to imposition of the negligence penalty?
a) Negligence is a failure to make a reasonable attempt to
comply with provisions of the internal revenue code
b) Negligence is intentional conduct by a taxpayer to avoid
paying income tax
c)Negligence is a bad faith conduct by a taxpayer who has intent
to evade paying income tax
d)Negligence is an intentional disregard of the provisions of
the internal revenue code that results in a substantial
underpayment