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Neonatology Associates, P.A. v. Commissioner, 115 T.C. 43, 99
(2000), affd. 299 F.3d 221 (3d Cir. 2002). Petitioner testified
at trial on July 15, 2003, that he did not remember whether he
discussed Allnutt I with his C.P.A. or showed him that opinion.6
He did not call his C.P.A. as a witness. Petitioner has not
shown that he gave complete and accurate information to his
C.P.A., that his C.P.A. advised him that he could carry forward
NOLs from 1981-86 to the years in issue, or that he reasonably
relied on the advice of his C.P.A.
6 After trial, petitioner filed an affidavit which includes
the following:
6. That I am filing this Affidavit to verify that
the Certified Public Accountant (CPA) firm employed by
me to prepare my tax returns for tax years 1987 through
1995 and my informational tax returns for 1981 through
1986 was aware of my previous tax court case.
7. That I told said CPA firm about my earlier tax
court case (referred to in the instant case as “Allnutt
1 [sic]") and ask them to use the income determined in
Allnutt I by the tax court for the 1981 through 1986
tax years because it had already been determined to be
correct.
8. That the income listed on my 1981 and 1986 tax
years is the same income determined by Allnutt I by the
tax court as taken from the tax court records by said
CPA.
We do not consider petitioner’s affidavit because it is not
admitted into evidence. See sec. 7453; Rule 143(b); Walford v.
Commissioner, T.C. Memo. 2003-296 at n.10.
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