- 49 -
Commissioner, 198 F.2d 558, 560 (5th Cir. 1952); Haywood Lumber &
Mining Co. v. Commissioner, supra at 771; Orient Inv. & Fin. Co.
v. Commissioner, 166 F.2d 601, 602-603 D.C. Cir. (1948);
Hatfried, Inc. v. Commissioner, 162 F.2d 628, 634 (3d Cir. 1947);
Girard Inv. Co. v. Commissioner, 122 F.2d 843, 848 (3d Cir.
1941); Dayton Bronze Bearing Co. v. Gilligan, 281 F. 709, 712
(6th Cir. 1922)). Thus in some cases, reliance on the opinion of
a tax adviser may constitute reasonable cause for failure to file
a return. United States v. Boyle, supra at 250-251; Commissioner
v. Lane-Wells Co., 321 U.S. 219 (1944).
Reasonable cause based upon reliance on the opinion of a
competent adviser has been found where the reliance concerned a
question of law, such as whether the filing of a return was
required; a taxpayer's reliance on an adviser ordinarily cannot
supplant his personal duty to ensure the timely filing of any
required return.
When an accountant or attorney advises a taxpayer on a
matter of tax law * * * it is reasonable for the
taxpayer to rely on that advice * * *
By contrast, one does not have to be a tax expert
to know that tax returns have fixed filing dates and
that taxes must be paid when they are due. [United
States v. Boyle, supra at 251.]
Compare Haywood Lumber & Mining Co., supra at 770-771 (reasonable
cause for failure to file personal holding company surtax returns
where corporation had relied on competent certified public
accountant to prepare income tax returns) and Hollingsworth v.
Commissioner, supra at 108-109 (reasonable cause for failure to
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