Larry Wade Human - Page 9

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          Commissioner, 51 T.C. 467, 475 (1968); sec. 1.6664-4(b)(1) and              
          (2), Example (1), Income Tax Regs.  To show good faith reliance,            
          the taxpayer must show that the return preparer was supplied with           
          all the necessary information and the incorrect return was the              
          result of the preparer's mistakes.  Pessin v. Commissioner, 59              
          T.C. 473, 489 (1972); Enoch v. Commissioner, 57 T.C. 781, 803               
               Petitioner retained a certified public accountant to prepare           
          his 1992 return and advise him as to the deductibility of the               
          payments made to or on behalf of his former spouse pursuant to              
          the Judgment.  Tomlin had been petitioner's accountant for 16               
          years, and petitioner relied on him to complete the return                  
          accurately.  Petitioner supplied Tomlin with all of the records             
          in his possession pertaining to the payments to his former                  
          spouse, including the Judgment.  In addition, petitioner spoke              
          with Indictor, an attorney and former employee of the IRS, about            
          the deductibility of the payments several times before completing           
          his 1992 return.  Based on this record, even though we have found           
          that petitioner's reliance on Tomlin and Indictor was misplaced,            
          we find that petitioner acted with reasonable cause and good                
          faith in attempting to comply with the provisions of the Internal           
          Revenue Code.  We hold, therefore, that petitioner is not liable            
          for the section 6662(a) accuracy-related penalty determined by              
          respondent.  See Rosenthal v. Commissioner, T.C. Memo. 1995-603;            
          Conway v. Commissioner, T.C. Memo. 1994-405.                                

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