An interesting aspect in an otherwise nondescript Tax Court opinion released on Thursday, Maxfield v. Commissioner, T.C. Summary Opinion 2006-27 (2/16/06):

We have no difficulty in finding that petitioners are guilty of negligence for both years before the Court. They claimed deductions that are clearly improper and made no attempt to keep satisfactory records as required by section 6001. Petitioners claim that they used “Turbo Tax”, a computer program for preparing tax returns, and any fault lies with that program. While section 6664(c) provides an exception for a portion of the underpayment due to reasonable cause, petitioner’s have not shown reasonable cause here. The “Turbo Tax” program depends on the entry of correct information. Petitioners certainly knew that they were deducting personal expenses when they entered items such as routine meals, clothing, insurance, etc. Respondent’s determinations are sustained.

(Hat Tip:  Joe Kristan, who notes: "Invoking the ancient legal principle of stare detritus (Garbage In, Garbage Out), the judge added the penalties to their tax bill….[T]ax professionals … are better blame absorbers than computers.")