Gabe W. Stewart, Jr., and Doris R. Stewart - Page 12

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          the taxpayer acted in good faith with respect to such portion.              
          See sec. 6664(c).  The determination of whether the taxpayer                
          acted with reasonable cause and in good faith depends on the                
          pertinent facts and circumstances.  See sec. 1.6664-4(b)(1),                
          Income Tax Regs.                                                            
               As a general rule, the duty of filing accurate tax returns             
          cannot be avoided by placing responsibility on an agent.  See               
          Metra Chem Corp. v. Commissioner, 88 T.C. 654, 662 (1987);                  
          Pritchett v. Commissioner, 63 T.C. 149, 174 (1974).  However, a             
          taxpayer may avoid the accuracy-related penalty by showing that             
          his or her reliance on the advice of a professional, such as a              
          commercial return preparer, was reasonable and in good faith.               
          Sec. 1.6664-4(b)(1), Income Tax Regs.  Specifically, the taxpayer           
          must establish that complete and correct information was provided           
          to the return preparer and that the item incorrectly claimed or             
          reported on the return was the result of the preparer's error.              
          See Ma-Tran Corp. v. Commissioner, 70 T.C. 158, 173 (1978).                 
               With regard to the noncash charitable contributions made by            
          petitioners, section 1.170A-13, Income Tax Regs., provides                  
          specific recordkeeping and return requirements.  While strict               
          compliance with the recordkeeping and return requirements is not            
          necessary, we have required that taxpayers must substantially               
          comply with the regulation in order to claim the deduction for a            
          charitable contribution.  See Hewitt v. Commissioner, 109 T.C.              






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