Ramon A. Garcia and Bertha E. Garcia - Page 30

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             sec. 6664(c); Freytag v. Commissioner, 89 T.C. 849, 888                  
             (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501                   
             U.S. 868 (1991); sec. 1.6664-4(b)(1), Income Tax Regs.                   
             Such reliance is not an absolute defense to negligence                   
             but merely a factor to be considered.  See Freytag v.                    
             Commissioner, supra.  When a taxpayer claims reliance on                 
             an accountant, the taxpayer must establish that correct                  
             information was provided to the accountant and that the                  
             item was incorrectly claimed as a result of the                          
             accountant's error.  See id.; Ma-Tran Corp. v. Commis-                   
             sioner, 70 T.C. 158, 173 (1978); Pessin v. Commissioner,                 
             59 T.C. 473, 489 (1972).  Petitioners bear the burden of                 
             proving that their reliance on professional advice was                   
             reasonable.  See Rule 142(a); Freytag v. Commissioner,                   
             supra.                                                                   
                  In this case, the record shows that petitioners'                    
             returns for 1990 and 1991 were prepared by the accounting                
             firm of Glen & Graf.  However, neither Mr. Glen nor any                  
             member of Glen & Graf testified at trial.  Petitioners                   














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