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that these additions to tax are erroneous. Betson v.
Commissioner, 802 F.2d 365, 372 (9th Cir. 1986), affg. in part
and revg. in part T.C. Memo. 1984-264; Enoch v. Commissioner, 57
T.C. 781, 802 (1972).
Petitioners contend that they are not liable for the
negligence additions to tax because they relied upon "tax
experts" to properly prepare their returns for the years in
issue. As a general rule, the duty of filing accurate returns
cannot be avoided by placing responsibility on a tax return
preparer. Metra Chem Corp. v. Commissioner, 88 T.C. 654, 662
(1987); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).
In some circumstances, however, good faith reliance on expert
advisers negates applicability of the addition to tax for
negligence. Ewing v. Commissioner, 91 T.C. 396, 423-424 (1988),
affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
To avoid liability, a taxpayer must establish the following: (1)
That the taxpayer provided the return preparer with complete and
accurate information from which the tax return could be properly
prepared; (2) that an incorrect return was the result of the
preparer's mistakes; and (3) that the taxpayer in good faith
relied on the advice of a competent return preparer. Jackson v.
Commissioner, 86 T.C. 492, 539-540 (1986), affd. 864 F.2d 1521
(10th Cir. 1989); Daugherty v. Commissioner, 78 T.C. 623, 641
(1982). In addition, taxpayers must show that they at least read
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