Debra D. McNair - Page 16

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          her returns before they were filed and clearly did not make a               
          reasonable effort to determine whether the returns were accurate            
          before authorizing her tax return preparer to file them.                    
          Petitioner has not kept accurate records substantiating the                 
          deductions claimed on her returns, and she and her authorized               
          representative testified that many of the deductions claimed on             
          her returns were based upon estimates or simply were made up.               
          Accordingly, we hold that petitioner is liable for the accuracy-            
          related penalties.                                                          
               Reviewed and adopted as the report of the Small Tax Case               
               To reflect the foregoing,                                              

                                                  Decision will be                    
                                             entered under Rule 155.                  

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Last modified: May 25, 2011