Jaime's negligence penalty will be waived under the reasonable cause exception. He told the court, "My taxes were wrong because I couldn't understand the tax law."

Question

Quizplus · Accepted Answer

Simply not understanding the tax law is generally not considered a reasonable cause for waiving a negligence penalty. Taxpayers are expected to make a reasonable effort to understand their tax obligations.

Jaime's Negligence Penalty Will Be Waived Under the Reasonable Cause