-8-
301.6651-1(c)(1), Proced. & Admin. Regs. Willful neglect means a
conscious, intentional failure or reckless indifference. United
States v. Boyle, supra at 245.
Petitioner testified that his tax preparer, Beatrice Corey
of Bee's Income Tax Service, advised him that he need not file a
return for the years in issue. Therefore, petitioner argues, his
failure to file was due to reasonable cause.
The responsibility to file returns and pay tax when due
rests upon the taxpayer and cannot be delegated; in general, the
taxpayer must bear the consequences of any negligent errors
committed by its agent in that regard. Logan Lumber Co. v.
Commissioner, 365 F.2d 846, 854 (5th Cir. 1966), affg. on this
issue T.C. Memo. 1964-126; Pritchett v. Commissioner, 63 T.C.
149, 173-175 (1974); Abernathy v. Commissioner, T.C. Memo. 1992-
237.
There is a well-recognized, albeit narrow, exception to the
rule that responsibility for filing accurate returns cannot be
delegated. When the taxpayer selects a competent tax adviser and
supplies him with all relevant information, it is consistent with
ordinary business care and prudence to rely upon his professional
judgment as to the taxpayer's tax obligations. United States v.
Boyle, supra at 250-251; Commissioner v. American Association of
Engrs. Employment, Inc., 204 F.2d 19 (7th Cir. 1953); Haywood
Lumber & Mining Co. v. Commissioner, 178 F.2d 769, 771 (2d Cir.
1950), modifying 12 T.C. 735 (1949). In order to qualify for
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