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“It requires no special training or effort to ascertain a
deadline and make sure that it is met” and held that, while it is
reasonable for taxpayers to rely on substantive advice given by
an accountant or attorney, “failure to make a timely filing of a
tax return is not excused by the taxpayer’s reliance on an agent,
and such reliance is not ‘reasonable cause’ for late filing under
section 6651(a)(1).” Id. at 252.
Petitioner’s 1994 Federal income tax return was due, after
extension, on August 15, 1995. Petitioner’s 1994 return was
filed on August 23, 1995. Petitioner asserts that he relied upon
his accountant to file timely petitioner’s 1994 return.
Petitioner’s reliance on his accountant does not constitute
reasonable cause for late filing under section 6651(a)(1). See
United States v. Boyle, supra. Accordingly, the Court sustains
respondent’s application of the addition to tax under section
6651(a)(1).
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011