Malcolm I. Lewin and Trina Lewin - Page 28

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          only rarely.  Given the extent to which Miller was immersed in              
          the plastics recycling partnerships, how much he stood to benefit           
          financially, and his lack of expertise regarding plastics                   
          materials and plastics recycling, we do not consider petitioners’           
          purported reliance on Miller reasonable or in good faith.  “It is           
          unreasonable for taxpayers to rely on the advice of someone who             
          they should know has a conflict of interest.”  Addington v.                 
          Commissioner, 205 F.3d at 59.  See Vojticek v. Commissioner, T.C.           
          Memo. 1995-444, to the effect that advice from such persons “is             
          better classified as sales promotion.”                                      
               3.  Becker                                                             
               Petitioner also contends that through his partners, Cohen              
          and Feinberg, he had a special relationship with Becker and                 
          therefore was entitled to rely upon Becker as the accountant’s              
          other clients were not.  Most of petitioner’s interaction with              
          Becker was indirect and through his partners.                               
               At the outset the Court noted that Becker was on                       
          petitioner’s witness list, but that petitioners’ counsel had                
          decided not to call him.  The Court questioned counsel in this              
          matter because of petitioner’s specific reliance on his                     
          relationship with Becker.  However, petitioners’ obviously well-            
          prepared and capable counsel adhered to his decision not to call            
          upon Becker concerning the supposedly special relationship but,             
          instead, to rely upon Becker’s extensive testimony in the Jaroff            

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