-9-
this exception the taxpayer must demonstrate that: (1) The tax
adviser or return preparer had sufficient expertise to justify
reliance, Zabolotny v. Commissioner, 97 T.C. 385, 401-402 (1991),
affd. in part and revd. in part on other grounds 7 F.3d 774 (8th
Cir. 1993), (2) the taxpayer provided necessary and accurate
information, Coldwater Seafood Corp. v. Commissioner, 69 T.C.
966, 974 (1978), and (3) the taxpayer actually relied in good
faith on the tax adviser's or return preparer's judgment, New
York State Association of Real Estate Bds. Group Ins. Fund v.
Commissioner, 54 T.C. 1325, 1336 (1970); Kenner v. Commissioner,
T.C. Memo. 1974-273.
Petitioner has not shown that he qualifies for this
exception. First, there is no evidence in the record that Ms.
Corey possessed, or reasonably appeared to possess, sufficient
relevant expertise to warrant reliance on her judgment.
Petitioner offered no evidence whatsoever regarding her
qualifications as a tax adviser. Second, petitioner did not
provide complete and accurate information to Ms. Corey.
Petitioner indicated to Ms. Corey that he had no income during
the years in issue. In light of our previous holding that
petitioner earned self-employment income from his business, we
find that he did not fully disclose all relevant facts to his tax
adviser. Third, petitioner has not established that his failure
to file returns was in fact based on advice from Ms. Corey.
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