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dividend it paid to its shareholders in calendar years 1985 and
1986, and that INC is not liable as a withholding agent for
withholding tax. Applying the same reasoning as we applied,
supra pp. 223-226, for section 6651(a)(1), we conclude that
petitioners have not met their burden of proof as to their income
tax liability for taxable years ended June 30, 1987 through 1989,
and as to their withholding tax liability for calendar years 1985
and 1986. Petitioners have presented no evidence of receiving
advice from either an accountant or an attorney that depositing
timely a tax in a Government depositary was unnecessary. Mr.
Bricker’s letter "in response" to Deloitte’s questions as to
whether LTD "is subject to United States income tax" does not
address the issue of whether LTD must deposit timely a tax in a
Government depositary.
We are not persuaded that petitioners relied upon Deloitte
for advice as to whether to deposit timely a tax in a Government
depositary. Mr. Bricker was secretary and tax counsel of LTD,
and he provided legal advice to petitioners. Deloitte itself
sought Mr. Bricker’s opinion on the issue of whether LTD is
subject to U.S. income tax. Petitioners do not contend that,
implicit in the advice of their attorney concluding that LTD was
not engaged in a U.S. trade or business, there was the additional
counsel that depositing timely a tax in a Government depositary
was unnecessary. Mr. Bricker’s letter to Deloitte, in fact,
states that LTD is subject to tax on any "fixed or determinable
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