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not convinced that he was unable to see, as petitioner asserted
in his petition, and was incapable of verifying the information
on his income tax return for the year at issue.
Petitioner also contends in his petition that Thomas
Vicknair (Mr. Vicknair), his accountant and return preparer,
despite receiving information returns for petitioner for taxable
year 2002, failed to include these items of income on his 2002
income tax return. Petitioner alleged and testified that Mr.
Vicknair died after preparing petitioner’s 2002 return and that
petitioner had difficulty obtaining his tax information from Mr.
Vicknair’s estate. Daniel E. Becnel, Jr. (Mr. Becnel),
petitioner’s father, testified at trial that Mr. Vicknair was a
banker who served as the family’s bookkeeper, that Mr. Vicknair
ordinarily prepared the family’s returns, and that he died on
December 31, 2002. When questioned as to how Mr. Vicknair could
have prepared petitioner’s 2002 income tax return in April 2003,
since Mr. Vicknair died on December 31, 2002, Mr. Becnel
testified that Mr. Vicknair did not, as alleged in the petition,
prepare petitioner’s return for the year at issue. Accordingly,
petitioner’s contention that he reasonably relied on Mr.
Vicknair’s professional tax advice when filing the income tax
return for 2002 is unfounded, since Mr. Vicknair died without
preparing petitioner’s return for the year at issue.
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Last modified: May 25, 2011