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under section 6653(a) if reasonable reliance in good faith on a
competent and experienced return preparer is shown, reliance on
professional advice, standing alone, is not an absolute defense
to negligence. See United States v. Boyle, 469 U.S. 241, 250-251
(1985); Freytag v. Commissioner, 89 T.C. 849, 888 (1987), affd.
904 F.2d 1011 (5th Cir. 1990), affd. 498 U.S. 1066 (1991).
Rather, it is a factor to be considered. See Freytag v.
Commissioner, supra. In order to claim that he reasonably relied
in good faith on a competent and experienced return preparer, a
taxpayer must demonstrate that he supplied all necessary
information to the preparer, and the incorrect return was a
result of the preparer’s mistakes. See Weis v. Commissioner, 94
T.C. 473, 487 (1990) (citing Pessin v. Commissioner, 59 T.C. 473,
489 (1972)).
Petitioners have failed to prove that they supplied all
necessary information to their return preparer, that the advice
they claimed to have received from their return preparer, Mr.
Henss, was reasonable, or that they relied on the advice in good
faith. The partnership’s accountant prepared the partnership tax
return for 1988 in a manner consistent with prior years’ returns
and included on the 1988 partnership return gain from the sale of
the ranch. Schedules K-1 consistent with the partnership’s
return were issued to petitioner and the other partners.
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