Bradley D. Becnel - Page 8

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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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