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Petitioner has failed to furnish evidence that would substantiate
his claimed miscellaneous itemized deductions. Petitioner's
argument that he relied entirely on Ms. Barber with respect to
the amount of the deductions is unavailing. Such reliance does
not establish a lack of negligence. Petitioner signed the joint
1994 Federal income tax return and had a responsibility to check
the accuracy of the return. See Calhoun v. Commissioner, T.C.
Memo. 1992-189. We hold that petitioner is liable for the
accuracy-related penalty under section 6662(a).
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011