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913 (1989) (section 6651(a) addition to tax upheld where
taxpayers failed to show what records were needed or what actions
they took to obtain such records).
To support the claim that their return preparer requested an
additional extension of time to file their 2002 return,
petitioners offered an unsigned copy of a Form 2688 and contend
that this is similar to what was submitted. Notwithstanding
their attempt to shift responsibility for their late filing to
their return preparer, such reliance on one’s accountant or
return preparer does not constitute “reasonable cause” for a late
filing under section 6651(a). United States v. Boyle, supra at
252; see also Ruddel v. Commissioner, supra. On this record, the
Court holds that petitioners are liable for the section
6651(a)(1) addition to tax.
The Court has considered all other arguments advanced by the
parties, and, to the extent those arguments have not been
specifically addressed, the Court concludes they are without
merit.
Decision will be entered
under Rule 155.
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