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La Meres v. Commissioner, 98 T.C. 294, 314-320 (1992).
Generally, the taxpayer must show that all relevant information
was supplied to a competent tax adviser and that good faith
reliance on the adviser's incorrect advice resulted in the
failure to file timely. Zabolotny v. Commissioner, 97 T.C. 385,
401 (1991), affd. in part and revd. in part on other grounds 7
F.3d 774 (8th Cir. 1993).
Petitioner first contends that the failure to file timely
was attributable to Mr. Belotz' erroneous advice to the effect
that it was possible to obtain a second extension of the due date
of the estate tax return. We have held that reasonable reliance
on erroneous advice as to the date on which a return must be
filed constitutes reasonable cause for a failure to file timely.3
Estate of La Meres v. Commissioner, supra at 320. In Estate of
La Meres, we held that reasonable reliance on erroneous advice
that a second extension of the due date for filing an estate tax
return could be obtained beyond a 6-month extension that had
already been granted constituted reasonable cause for a failure
to file timely. Id. at 321-324.
Although the facts in Estate of La Meres bear some
similarities to those of the instant case, they are
3 Although the Supreme Court noted in United States v. Boyle,
469 U.S. 241, 251 n.9 (1985), that there is disagreement among
the lower Federal courts as to whether reliance on erroneous
advice concerning the due date of a return constitutes reasonable
cause for a failure to file timely, that Court expressly declined
to address the issue.
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