- 8 -8
petitioner consequently could not have relied on Mr. Russell to
file it. Respondent, however, ignores the fact that the decision
to transfer responsibility was not executed until mid-August.6
Thus, we find respondent's argument unpersuasive on this point.
II. Reliance on an Agent To File Does Not Establish Reasonable
Cause
Next we must determine whether petitioner's reliance on Mr.
Russell to file petitioner's extension request constitutes
reasonable cause. We hold that such reliance does not constitute
reasonable cause.
A taxpayer who files his return after the deadline cannot
establish reasonable cause by proving that he relied on his
attorney or accountant to file his return. United States v.
Boyle, 469 U.S. 241, 250 (1985); Estate of La Meres v.
Commissioner, 98 T.C. 294, 315 (1992); Zabolotny v. Commissioner,
97 T.C. 385, 400 (1991), affd. in part and revd. in part 7 F.3d
774 (8th Cir. 1993); Boatman v. Commissioner, T.C. Memo. 1995-
356. In Boyle, the leading case on whether reliance on an agent
constitutes reasonable cause, the executor of an estate relied on
an attorney to file the estate's tax return. The executor's
attorney assured him that the return would be filed "in plenty of
time". When the executor learned that the return had not been
filed in a timely manner, the executor argued that his reliance
6Petitioner did not rely on OAD to file the extension.
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