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petitioner was required to request a “waiver” of the addition to
tax, and, because he did not, he is precluded from receiving one.
We disagree. While the Court of Appeals for the Eighth Circuit
suggests that a taxpayer’s request for a waiver can establish the
Commissioner's degree of fault for failing to waive, it does not
hold that a request is a requirement or prerequisite for a
waiver.
Petitioner’s C.P.A., Mr. Zdonek, stated that he believed
that the addition to tax did not apply; however, he did not refer
to respondent’s “waiving” the addition to tax. We hold that Mr.
Zdonek’s statement at the meeting which challenged the addition
to tax had the same effect as a request for a waiver of the
addition to tax, although such a formal request is not required.
Id. The paramount question is whether petitioner had reasonable
cause and acted in good faith, which he did.
Decisions will be entered
under Rule 155.
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