Estate of Michael J. Thomas - Page 13




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          he advised the executrix that the information needed to be                  
          collected and a return needed to be filed.  Nevertheless, a                 
          return was not filed until 1997.                                            
               In general, a taxpayer may establish reasonable cause for              
          failing to file a timely return by establishing reasonable                  
          reliance on the advice of an accountant or attorney even if it is           
          later established that such advice was erroneous or mistaken.               
          See United States v. Boyle, 469 U.S. at 250; Estate of Paxton v.            
          Commissioner, 86 T.C. 785, 820 (1986); Ketteman Trust v.                    
          Commissioner, 86 T.C. 91, 108 (1986).  The rationale for this               
          rule is that a taxpayer is not expected to discern error in the             
          substantive advice of an accountant or attorney.  "Ordinary                 
          business care and prudence" do not demand that the taxpayer                 
          challenge the professional, seek a second opinion, or try to                
          monitor the provisions of the Internal Revenue Code himself.                
          United States v. Boyle, supra at 251.                                       

               However, reliance on professional advice does not offer a              
          taxpayer wholesale protection against liability for the addition            
          to tax under section 6651(a)(1).  See United States v. Boyle,               
          supra.  As the Supreme Court has noted, Congress intended to                
          place upon the taxpayer the obligation of ascertaining and                  
          meeting the statutory deadline for filing tax returns except in a           
          very narrow range of situations.  Id. at 249-250.  Accordingly,             
          an executor cannot avoid liability for failing to file a timely             






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