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income and withheld information from her return preparer.
Accordingly, petitioner’s good faith reliance defense is without
merit. Bender v. Commissioner, 256 F.2d 771, 774-775 (7th Cir.
1958), affg. T.C. Memo. 1957-121; see Weis v. Commissioner, 94
T.C. 473, 487 (1990).
3. Petitioner’s Alleged Disease/Disability
Petitioner claims that since 1964 she has suffered from a
severe learning disability that made her incapable of “dealing
with the simplest of bookkeeping, banking, and/or financial
data.” Petitioner referred to her alleged disease as dyscalculia
and disnumeria. Dyscalculia is a disease that relates to
difficulty in performing simple mathematical problems. PDR
Medical Dictionary 550 (2d ed. 2000).
Petitioner introduced no expert testimony regarding her
alleged medical condition. Apart from her self-serving
testimony, which was not credible, one witness testified that
mathematics was not petitioner’s strong point and that the
witness observed petitioner use a calculator when she did
mathematics.
Petitioner’s records from the University of California
Riverside and Western State University College of Law contain no
record of petitioner’s suffering from any kind of learning
disability. As a practicing attorney, petitioner regularly
computed child support figures for clients. According to her
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