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taxpayer." Moreover, a taxpayer is generally charged with
knowledge of the law. Niedringhaus v. Commissioner, 99 T.C. 202,
222 (1992). Although a taxpayer is not subject to the addition
to tax for negligence where the taxpayer makes honest mistakes in
complex matters, the taxpayer must take reasonable steps to
determine the law and to comply with it. Id.
Under certain circumstances, a taxpayer may avoid the
accuracy-related penalty for negligence where the taxpayer
reasonably relied on the advice of a competent professional.
Sec. 1.6664-4(b)(1), Income Tax Regs.; see sec. 6664(c); Freytag
v. Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011
(5th Cir. 1990), affd. 501 U.S. 868 (1991). However, reliance on
a professional adviser, standing alone, is not an absolute
defense to negligence; it is only one factor to be considered.
In order for reliance on a professional adviser to relieve a
taxpayer from the negligence penalty, the taxpayer must establish
that the professional adviser on whom he or she relied had the
expertise and knowledge of the relevant facts to provide informed
advice on the subject matter. Freytag v. Commissioner, supra at
888.
Petitioners made no effort to ascertain the professional
background and qualifications of their return preparer. They
knew that the items at issue were false and expressed their
reservations to Mr. Beltran. The answers he gave them should
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