Andras Hautzinger - Page 10

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               The only evidence that petitioner presented to establish his           
          reliance on Ms. Caleda’s purported advice was his uncorroborated            
          and questionable testimony, on which we are unwilling to rely.              
          Assuming arguendo that we were to accept petitioner’s claim that            
          he relied on Ms. Caleda’s advice, petitioner has failed to                  
          establish that he supplied correct information to Ms. Caleda and            
          that the error in his 1998 return in excluding his wage income              
          from his gross income was the result of Ms. Caleda’s error.  In             
          fact, the record strongly suggests that petitioner provided Ms.             
          Caleda with incorrect information as to where he resided during             
          19987 and that the error in petitioner’s return was the result of           
          that incorrect information and not Ms. Caleda’s error.                      
               On the instant record, we find that petitioner has failed to           
          show that he was not negligent and did not disregard rules or               
          regulations within the meaning of section 6662(b)(1), or other-             
          wise did what a reasonable person would do, with respect to the             
          underpayment for the year at issue.  On that record, we further             
          find that petitioner has failed to show that he acted with                  
          reasonable cause and in good faith with respect to the underpay-            


               7In this connection, petitioner attached Form 4563 to his              
          1998 return in which he claimed, inter alia, that he resided in             
          American Samoa throughout 1998.  Nowhere in that form did peti-             
          tioner indicate that he resided and worked in Johnston Island               
          throughout that year.  Information about where petitioner resided           
          during 1998 is information that petitioner would have provided to           
          Ms. Caleda, and he evidently misinformed her about the location             
          of his residence during that year.                                          





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