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part 43 T.C. 168 (1964) and T.C. Memo. 1964-299; sec. 1.6662-3(b), Income Tax
Regs.
Petitioner has the burden of proving that respondent's determination
with regard to negligence is erroneous. Marcello v. Commissioner, supra at
506; Murphy v. Commissioner, 103 T.C. 111 (1994).
A taxpayer cannot avoid his duty to file accurate returns simply by
shifting responsibility to his agents. Pritchett v. Commissioner, 63 T.C.
149, 159 (1974). The ultimate responsibility for a correct return lies with
the taxpayer, who must furnish the necessary information to his agent who
prepared the return. Enoch v. Commissioner, 57 T.C. 781 (1972). Petitioner
has been in this country for more than 10 years, attended college here, and is
doing business here. He has a responsibility and a duty to comply with the
income tax laws and to familiarize himself with them. We thus find and hold
that petitioner is liable for the penalty for negligence.
To reflect the foregoing,
Decision will be entered
under Rule l55.
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Last modified: May 25, 2011