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respondent's determination that petitioners are liable for the
accuracy-related penalty for 1990 and 1991 will be sustained.
Mrs. Goldberg is not excused from the negligence addition to
tax and penalties for 1990 and 1991 solely because of her failure
to read petitioners' returns or her reliance on petitioner for
the accuracy of the returns. Failure to read a return and blind
reliance on another for the accuracy of a return are not
sufficient bases to avoid liability for negligence. See Bollaci
v. Commissioner, T.C. Memo. 1991-108 (citing Bagur v.
Commissioner, 66 T.C. 817, 823-824 (1976), remanded on other
grounds 603 F.2d 491 (5th Cir. 1979)). Taxpayers have a duty to
read a return and to make sure all items are included. Magill v.
Commissioner, 70 T.C. 465, 479-480 (1978), affd. 651 F.2d 1233
(6th Cir. 1981) (citing Bailey v. Commissioner, 21 T.C. 678, 687
(1954)).
To reflect the foregoing and the concessions by the parties,
Decision will be entered
under Rule 155.
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