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prepare her return. Specifically, she did not advise him about
the reimbursement policy regarding parking, she did not have
substantiation for meals expenses in excess of what we have
allowed herein, and she possibly failed to follow up on the
reimbursement for the contest prizes. Moreover, she has not
proven that she fully apprised him of the facts concerning the
home-office deduction and the purchase of the telephone. To that
extent, petitioner is liable for the accuracy-related penalty
under section 6662(a). To reflect the holdings of this Court,
Decision will be
entered under Rule 155.
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Last modified: May 25, 2011