Larry Wade Human - Page 4

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          condemnation action brought by DeKalb County involving the                  
          marital residence of petitioner and Anita.)                                 
               Petitioner timely filed a Form 1040, U.S. Individual Income            
          Tax Return, for taxable year 1992.  On line 29, "Alimony paid",             
          of his return, petitioner claimed a deduction of $971,684, which            
          amount represents the sum of $913,957.60 paid to Anita, as well             
          as attorney's fees of $57,726.80 paid on her behalf. (The amount            
          of $971,684 deducted by petitioner on his return appears to have            
          been rounded to the nearest dollar.)                                        
               Petitioner's accountant for 16 years, Clark Tomlin (Tomlin),           
          prepared and signed petitioner's 1992 return.  Petitioner                   
          discussed the deductibility of the payments to Anita with Tomlin            
          "several times" before the return was prepared.  Petitioner                 
          stated that "after 16 years, if * * * [Tomlin] didn't think he              
          was correct, * * * [Tomlin] wouldn't have signed * * * [the                 
          return]".  Petitioner also spoke with an attorney and former                
          employee of the IRS, Bill Indictor (Indictor), "a bunch of times"           
          about this issue in 1992.  Tomlin talked with Indictor as well.             
          Petitioner presented to Tomlin "everything" related to the                  
          alimony issue, including the Judgment, in order for Tomlin to               
          accurately prepare petitioner's 1992 return.                                
               On August 30, 1996, respondent issued a notice of deficiency           
          to petitioner for taxable year 1992.  Respondent disallowed                 
          petitioner's alimony deduction in its entirety.  In Workpaper               
          Comments attached to the notice, respondent stated that the                 

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