- 25 -
Commissioner, 781 F.2d at 1568; Paschal v. Commissioner, T.C.
Memo. 1994-380, affd. 76 AFTR2d 95-7975, 96-1 USTC par. 50,013
(3d Cir. 1995); Morris v. Commissioner, T.C. Memo. 1992-635,
affd. without published opinion 15 F.3d 1079 (5th Cir. 1994); cf.
Ross Glove Co. v. Commissioner, 60 T.C. 569, 608 (1973) (no fraud
demonstrated where evidence did not show the taxpayer ignored or
misinformed his attorneys or accountants); Marinzulich v.
Commissioner, 31 T.C. 487, 492 (1958) (no fraud proven where the
taxpayers' accountant had complete access to all the information
bearing on their tax liability); Dagon v. Commissioner, T.C.
Memo. 1984-138 (no fraud where the taxpayer did not conceal any
records from his tax return preparer); Compton v. Commissioner,
T.C. Memo. 1983-647 (no fraud where the taxpayer turned over
sufficient records to his tax preparer for her to accurately
determine his tax liability for the years in issue). We agree
with respondent that the only rationale for petitioners' failure
to disclose the income to the accountant was so that they could
avoid the accountant's duty to report the income.
5. Failure To Cooperate
Petitioners did not cooperate with respondent's agent
initially, canceling appointments, refusing to extend the period
of limitations, and failing to produce records and books used to
prepare their Schedules C and their tax return. Using the
limited information available to him, the agent prepared, and
respondent issued, the notice of deficiency to petitioners. Cf.
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