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the taxpayer gave to the adviser the necessary and accurate
information; and the taxpayer actually relied in good faith on
the adviser’s judgment. Neonatology Associates, P.A. v.
Commissioner, 115 T.C. 43, 99 (2000).
We are not convinced that petitioner reasonably relied on
his outside accountant in reporting the items in issue. The
record does not contain evidence of what specific information
petitioner provided the outside accountant. Indeed, it was Ms.
Fox who provided the information to the outside accountant.
Petitioner has not established that the incorrect returns were
the result of advice provided by the outside accountant.
Accordingly, we find that petitioner has failed to prove that any
portion of his underpayments was due to reasonable cause or that
substantial authority existed for his various tax positions.
Petitioner also argues that he is protected by the automatic
stay provision of 11 U.S.C. sec. 362 (1994) from the accuracy-
related penalty for negligence. As a general rule, the filing of
a petition in bankruptcy operates to stay the commencement or
continuation of any action or proceeding against the debtor. 11
U.S.C. sec. 362(a) (1994). However, 11 U.S.C. sec. 362(b)(9)
(1994) provides an exception to the automatic stay for audits
conducted by the Government to determine tax liability. We find
that petitioner’s involvement in a bankruptcy proceeding did not
prevent respondent from determining that petitioner was liable
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