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returns cannot be avoided by placing the responsibility on a tax
return preparer. Metra Chem Corp. v. Commissioner, 88 T.C. 654,
662 (1987). However, reliance on a qualified adviser may
demonstrate reasonable cause and good faith if the evidence shows
that the taxpayer contacted a competent tax adviser and provided
the adviser with all necessary and relevant information. 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); Magill v. Commissioner, 70 T.C. 465, 479 (1978), affd.
651 F.2d 1233 (6th Cir. 1981); Pessin v. Commissioner, 59 T.C.
473, 489 (1972). In addition, even if petitioners can establish
the above requirements, they still have a duty at least to read
and make a cursory review of the return and make sure all income
items are included. Metra Chem Corp. v. Commissioner, supra at
662; Magill v. Commissioner, supra at 479-480.
Petitioners failed to establish that they supplied Mr.
Knutzen with complete and accurate information. Taxpayers who
control the affairs of a corporation cannot establish that they
provided correct information to their return preparer if the
corporate records they provide incorrectly reflect that alleged
business expenses did not benefit the individual. Magill v.
Commissioner, supra at 479. Mr. Garrett either failed to
disclose or concealed from Mr. Knutzen the true extent of
personal expenditures made with the corporate funds of FGI and
TTI by providing canceled checks, check stubs, and receipts that
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