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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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