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Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th
Cir. 1990), affd. 501 U.S. 868 (1991). However, a taxpayer bears
the responsibility for any negligent errors of his or her
professional adviser. Am. Props., Inc. v. Commissioner, 28 T.C.
1100 (1957), affd. per curiam 262 F.2d 150 (9th Cir. 1958).
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, Mr.
Beltran. The drafts of petitioners' returns prepared by
petitioner showed tax liabilities considerably in excess of the
amounts shown on Mr. Beltran's returns. Petitioner knew that Mr.
Beltran's returns were incorrect and knew that his returns
contained inflated itemized deductions. Petitioner admitted
questioning Mr. Beltran as to the deductibility of the amounts
claimed on the returns but made no effort to contact other tax
professionals to verify the accuracy of Mr. Beltran's
representations. Petitioner, in his testimony, characterized the
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