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showing of reliance on professional advice will not suffice.
Sec. 1.6664-4(b), Income Tax Regs. In order to serve as a
defense, the reliance on professional advice must be reasonable.
See Freytag v. Commissioner, 89 T.C. 849, 888 (1987), affd. 904
F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). Marsha and
Linda neither read nor understood the estate's tax return when
they signed it. Marsha testified: "I'm just one of those people
that the accountant or lawyer tells me to sign [the return], I
guess I just signed it". It is well established that such blind
reliance on a professional does not establish reasonable cause.
See Bagur v. Commissioner, 66 T.C. 817, 823-824 (1976), remanded
on other grounds 603 F.2d 491 (5th Cir. 1979); Georgiou v.
Commissioner, T.C. Memo. 1995-546. Nor was it shown here that
the accountant was furnished with all the information necessary
to prepare the return for petitioner in an accurate fashion.
Accordingly, we sustain respondent's determination.
Decision will be entered
under Rule 155.
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