David W. Hill - Page 18

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          which he was required to estimate his expected tax liability.               
          Form 4868 provides that the taxpayer can estimate this amount so            
          long as that estimate is reasonable.                                        
               Petitioner stated on his 1989 Form 4868 that he expected his           
          total tax liability for 1989 to be $9,404.  After including the             
          income from Mr. Hall, petitioner's total tax liability was                  
          determined to be $54,935.  Petitioner's estimate of $18,650 on              
          his 1990 Form 4868 was much closer to his total tax liability for           
          1990, which was determined to be $25,101.  However, when                    
          petitioner filed his 1990 Federal income tax return, he stated              
          that his total tax liability for 1990 was only $3,086 and claimed           
          and received a refund of $15,564.  On his 1991 Form 4868,                   
          petitioner stated that he expected his 1991 total tax liability             
          to be $16,675, when, in fact, it was determined to be $76,583.83.           
          Therefore, even though Form 4868 specifically provides that it is           
          appropriate to make an estimate, in at least 2 of the 3 years in            
          issue, petitioner obviously failed to include any reasonable                
          amount of income from Mr. Hall in his estimated total tax                   
               Finally, petitioner asserts that he is not liable for the              
          fraud penalty because he relied on Mr. Pressley's advice in                 
          filing his original Federal income tax returns for 1989, 1990,              
          and 1991.  Generally, 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); Bailey           

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