- 5 -- 5 - 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.Page: Previous 1 2 3 4 5
Last modified: May 25, 2011