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469 U.S. 241, 246 (1985); sec. 301.6651-1(c)(1), Proced. & Admin.
Regs.
For 1989 and 1990, petitioner filed applications for auto-
matic extension that were dated April 11, 1990, and April 5,
1991, respectively, and that requested a four-month extension of
time until August 15, 1990, and August 15, 1991, respectively,
within which to file his returns for those years. The parties
agree that petitioner also filed a second request (application
for additional extension of time) that was dated August 8, 1991,
in order to extend the period within which to file his 1990
return to October 15, 1991.
Petitioner contends that the addition to tax under section
6651(a)(1) should not be imposed for either 1989 or 1990 because
he relied on Mr. McVeigh to prepare the applications for auto-
matic extension for those years. Respondent disagrees.
We have found as facts that petitioner relied on Mr. McVeigh
to prepare requests to extend the time within which to file his
returns for 1989 and 1990. Line 1 of each of those requests
required petitioner to make a reasonable estimate, based on the
information available, of his tax liability for the year for
which he was seeking an extension. In arriving at the respective
estimated tax liabilities for 1989 and 1990 that Mr. McVeigh
showed on line 1 of petitioner's applications for automatic
extension for those years, Mr. McVeigh believed it reasonable,
and so advised petitioner, that, given petitioner's situation,
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