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preparer. Additionally, we found that Mr. Bilzerian failed to
review the return adequately prior to signing and filing it.
Petitioner contends that the additions to tax for negligence
for 1986 should be determined separately. Petitioner cites Reser
v. Commissioner, 112 F.3d 1258 (5th Cir. 1997), affg. in part and
revg. in part T.C. Memo. 1995-572, to support her contention. In
that case, the Tax Court originally held that jointly filing
taxpayers had not reasonably relied on their tax return
preparers; thus, they were liable for the additions to tax for
negligence. Reser v. Commissioner, T.C. Memo. 1995-572. The
wife appealed; however, the husband did not. The Court of
Appeals for the Fifth Circuit concluded that the wife had acted
reasonably in relying on the return preparers and that she was
not liable for the additions to tax for negligence. Reser v.
Commissioner, 112 F.3d at 1271.
We find Reser v. Commissioner, supra, distinguishable
because the husband in that case was not a party on appeal, and
the Court of Appeals did not analyze whether the additions to tax
for negligence should be determined separately in the case of
spouses who file joint returns.
If a joint return is filed, the liability with respect to
the tax is normally joint and several. Sec. 6013(d)(3); Gordon
v. United States, 757 F.2d 1157, 1160 (11th Cir. 1985); Hedrick
v. Commissioner, 63 T.C. 395, 403-404 (1974). For 1986, the
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